Deduction u/s 80IA -`Excess provision written back’ - it cannot ...

Case Laws Income Tax

June 13, 2015

Deduction u/s 80IA -`Excess provision written back’ - it cannot be characterized as anything other than part and parcel of profit derived from eligible enterprise. In reality, the excess provision written back is not an income in itself, but, a reduced amount of eligible deduction in the computation of profits derived from eligible enterprise - deduction allowed - AT

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Deduction u/s 80IA -`Excess provision written back’ - it cannot ...

Case Laws Income Tax

June 13, 2015

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