ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
Note: It is a system-generated summary and is for quick reference only.