Deduction u/s. 10A - applicability of the circular after ...

Finance Act 2009 Amends Section 10A Retroactively, Affecting Assessment Year; Circular Applies Despite No Update.

May 19, 2017

Case Laws Income Tax AT

Deduction u/s. 10A - applicability of the circular after assessment year 2009-10 - Finance (No. 2) Act, 2009 has made amendment with retrospective effect from 01-04-2009 by substituting the year 2011 with 2012. Although, corresponding amendment has not been made in the circular, however, in view of amendment made to the provisions of section 10A, the circular would apply to the assessment year under appeal, as well. - AT

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Deduction u/s. 10A - applicability of the circular after ...

Finance Act 2009 Amends Section 10A Retroactively, Affecting Assessment Year; Circular Applies Despite No Update.

May 19, 2017

Case Laws Income Tax AT

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