Assessee entitled to rely upon Approval of Development Commissioner, claim Deduction for earning of Foreign Exchange: Madras High Court [Read Judgment]

The Madras High Court held that the assessee entitled to rely upon approval of Development Commissioner, claim a deduction for earning of foreign exchange. The appellant, Indus Teqsite Private Ltd. submitted that where a deduction was considered and allowed, the subsequent withdrawal of the same under Section 148 of the Act amounted to a change […]
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