Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of prawns, provided the assessee had made claim u/s 10A and the A.O. had granted deduction for the assessment year’s prior to amendment - Tribunal decision to disallow the deduction is a error apparent on record in view of decision of Jurisdiction High Court
Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of prawns, provided the assessee had made claim u/s 10A and the A.O. had granted deduction for the assessment year’s prior to amendment - Tribunal decision to disallow the deduction is a error apparent on record in view of decision of Jurisdiction High Court
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