Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
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