Deduction u/s.10A - When the facts and circumstances are ...

Assessing Officer Must Maintain Consistency in Section 10A Deductions When Facts Remain Unchanged, Despite Res Judicata Inapplicability.

December 10, 2019

Case Laws Income Tax AT

Deduction u/s.10A - When the facts and circumstances are identical, the AO should be barred from taking a different view in the matter. The ‘principle of res judicata’ is not attracted considering the ‘principle of consistency’.

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Deduction u/s.10A - When the facts and circumstances are ...

Assessing Officer Must Maintain Consistency in Section 10A Deductions When Facts Remain Unchanged, Despite Res Judicata Inapplicability.

December 10, 2019

Case Laws Income Tax AT

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