ITAT, Hyderabad: Deduction Granted in First Year Cannot be Denied in Subsequent Years - (11 May 2021)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Hyderabad has ruled that the deduction under section 80IA(4) of the Income Tax Act, 1961 granted in first year cannot be denied in subsequent years, unless change in original terms and conditions.
Tags : INCOME TAX APPELLATE TRIBUNAL DEDUCTION GRANTED IN FIRST YEAR
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