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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Deduction u/s 10AA - genuineness of the manufacturing activity - ...

Case Laws     Income Tax

November 25, 2019

Deduction u/s 10AA - genuineness of the manufacturing activity - The assessee is expected to substantiate its claim in each of the year. The rule of consistency would be applicable only in cases where the factual matrix is demonstrated to be substantially the same.

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