Rectification u/s 254 - the assessee would be entitled to claim ...

Assessee entitled to Section 10A deduction for prawn processing despite Tribunal error, supported by Jurisdiction High Court decision.

June 20, 2019

Case Laws Income Tax AT

Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of prawns, provided the assessee had made claim u/s 10A and the A.O. had granted deduction for the assessment year’s prior to amendment - Tribunal decision to disallow the deduction is a error apparent on record in view of decision of Jurisdiction High Court

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Rectification u/s 254 - the assessee would be entitled to claim ...

Assessee entitled to Section 10A deduction for prawn processing despite Tribunal error, supported by Jurisdiction High Court decision.

June 20, 2019

Case Laws Income Tax AT

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