Deduction U/s 80IE - eligible of deduction towards excess ...
Assessing Officer's Reduction of Section 80IE Deduction Deemed Unjustifiable for Excess Provision Written Back.
May 3, 2017
Case Laws Income Tax AT
Deduction U/s 80IE - eligible of deduction towards excess provision written back - by this amount the deduction u/s 80IE has been reduced in the said year since the deduction is available for the unit for consecutive 10 years, AO’s action in treating the excess provision written back as income cannot be justified - AT
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