Eligibility for deduction u/s. 80IB - The Revenue authorities ...
Case Laws Income Tax
August 8, 2017
Eligibility for deduction u/s. 80IB - The Revenue authorities were not justified in rejecting the said return without following the procedure prescribed u/s.139(9) by merely taking a view that a revised return was afterthought and was filed only to reduce assessee’s tax liability.
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