Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Reopening of assessment - obligation on the part of the assessee does not extend beyond fully and truly disclosing all primary facts - the reopening proceedings are clearly discriminatory. - HC
Reopening of assessment - obligation on the part of the assessee does not extend beyond fully and truly disclosing all primary facts - the reopening proceedings are clearly discriminatory. - HC
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