Deduction u/s 80IA(4) - the assessee has not followed the due ...

Assessee Denied Tax Deductions for Non-Compliance with Section 80IA(4) Procedures in Establishing Palsana Unit.

January 12, 2023

Case Laws Income Tax AT

Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. - AT

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Deduction u/s 80IA(4) - the assessee has not followed the due ...

Assessee Denied Tax Deductions for Non-Compliance with Section 80IA(4) Procedures in Establishing Palsana Unit.

January 12, 2023

Case Laws Income Tax AT

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