Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Sale of rubber tress - Agricultural income or not - The amount received by the assessee on sale of old rubber trees in the three years under consideration constitutes capital receipts - AT
Sale of rubber tress - Agricultural income or not - The amount received by the assessee on sale of old rubber trees in the three years under consideration constitutes capital receipts - AT
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