Initial Assessment year in Section 80IA(5) would only mean year of claim of deduction, not year of commencement of eligible business: Madras HC [Read Judgment]

The Madras High Court has ruled that the initial Assessment year in Section 80IA(5) would only mean year of claim of deduction, not year of commencement of eligible business. The appellant / Revenue, challenging the order passed by the Income Tax Appellate Tribunal relating to the assessment year 2011-12, by raising the substantial question whether […]
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