Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
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