Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.
The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
