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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Deduction u/s 10A/ 10AA - The whole contention raised by the ...


Assessee's Deduction Claim u/ss 10A/10AA Lacks Details on Miscellaneous Income, Focuses Only on Interest Income.

December 22, 2018

Case Laws     Income Tax     AT

Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the miscellaneous income earned by the assessee. In absence of nature of the income earned by the assessee, no adjudication on that aspect can be made.

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