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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Deduction u/s 80IA - If the scrutiny assessment results in to ...


Assessing Officer Must Allow All Statutory Deductions, Including Section 80IA, in Scrutiny Assessment with Positive Income.

January 7, 2019

Case Laws     Income Tax     AT

Deduction u/s 80IA - If the scrutiny assessment results in to positive income it is obligation on the part of the AO to allow all the statutory deductions including the deduction u/s 80IA for arriving the taxable income.

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