Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the ...

Tribunal Upholds Deduction Claim u/s 80IA(4)(iii), Finds Assessing Officer's Order Valid Against Principal Commissioner's Allegations.

May 10, 2021

Case Laws Income Tax AT

Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the coordinate benches of this Tribunal in assessee’s own case in earlier AYs has allowed the assessee’s claim of deduction u/s 80IA(4) of the Act. In view of this, in our considered opinion, the order passed by the AO is not erroneous and prejudicial to the interests of revenue as alleged by Pr. CIT.- AT

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Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the ...

Tribunal Upholds Deduction Claim u/s 80IA(4)(iii), Finds Assessing Officer's Order Valid Against Principal Commissioner's Allegations.

May 10, 2021

Case Laws Income Tax AT

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