Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
HC declined to entertain the Revenue's departmental appeal because the amount involved fell below the monetary threshold prescribed in the circular dated 06.08.2024. The Court also found that the Tribunal's order did not raise any substantial question of law on merits. On both grounds, the appeal was dismissed, along with the connected application.
HC declined to entertain the Revenue's departmental appeal because the amount involved fell below the monetary threshold prescribed in the circular dated 06.08.2024. The Court also found that the Tribunal's order did not raise any substantial question of law on merits. On both grounds, the appeal was dismissed, along with the connected application.
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