Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
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