Deduction u/s 10A - Condonation of Delay in filing Return u/s ...

Strict Adherence Required for Deductions u/s 10A; Delays in Filing Cannot Be Excused Without Justification.

December 6, 2012

Case Laws Income Tax AT

Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT

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Deduction u/s 10A - Condonation of Delay in filing Return u/s ...

Strict Adherence Required for Deductions u/s 10A; Delays in Filing Cannot Be Excused Without Justification.

December 6, 2012

Case Laws Income Tax AT

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