Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
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