Denial of deduction u/s 80-IA - When the assessee exercises the ...
Case Laws Income Tax
August 23, 2012
Denial of deduction u/s 80-IA - When the assessee exercises the option, only the losses of the years beginning from the initial A.Y. are to be brought forward and not the losses of the earlier years which have been already set off against the income of the assesseec - AT
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