Court Dismisses Revenue's Interpretation of Section 10A(2) in Income Tax Act, Rejecting Undue Emphasis on Specific Phrase.

Court Dismisses Revenue's Interpretation of Section 10A(2) in Income Tax Act, Rejecting Undue Emphasis on Specific Phrase. https://www.taxtmi.com/highlights?id=17555 Interpretation of Section 10A(2) - Revenue’s submission cannot be accepted that it would be giving undue stress and entirely dependent upon the expression “during the previous years relevant to the assessment years” according to Section 10A (2) (i) - HC en-us Tue, 04 Mar 2014 12:15:55 +0530 Tue, 04 Mar 2014 12:15:55 +0530 TaxTMI RSS Generator Court Dismisses Revenue's Interpretation of Section 10A(2) in Income Tax Act, Rejecting Undue Emphasis on Specific Phrase. https://www.taxtmi.com/highlights?id=17555 Interpretation of Section 10A(2) - Revenue’s submission cannot be accepted that it would be giving undue stress and entirely dependent upon the expression “during the previous years relevant to the assessment years” according to Section 10A (2) (i) - HC Highlights Income Tax Tue, 04 Mar 2014 12:15:55 +0530 https://www.taxtmi.com/highlights?id=17555