Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
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