Indian Kanoon - Search engine for Indian Law

towards claim of exemption under section 10AA of the Act. In doing so the learned Commissioner of Income Tax (Appeals) has failed to appreciate ... relate to the claim of exemption made by the assessee under section 10AA of the Act. According to the Ld. AO the assessee claimed excess

Ground No. 3- Grant of lesser 48,53,467/- deduction under section 10AA of the Income tax Act, 1961 ('the Act') 2 Ground ... Corporate tax additions 3. Grant of lesser deduction under section 48,53,467 10AA of the Act in respect of remaining units 4. Denial