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Income Tax - Highlights / Catch Notes

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Computing the deduction u/s 10A - addition made on account of ...


Provident Fund and ESIC Additions Must Be Considered in Section 10A Deductions, Court Rules Against Revenue Argument.

September 4, 2019

Case Laws     Income Tax     AT

Computing the deduction u/s 10A - addition made on account of the disallowance of the provident fund/ ESIC payments u/s 36(v) r.w.s 2(24) (x) - The contention of the Revenue that in computing the deduction u/s 10A the addition made on account of the disallowance ought to be ignored cannot be accepted

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