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| The Tax Publishers2020 TaxPub(DT) 4691 (Mum-Trib) : (2021) 186 ITD 0721 INCOME TAX ACT, 1961
Section 10A
Total turnover for the purpose of section 10 could not be undrstood as defined for the purpose of section 80HHE and therefore, AO was not justified to delay AO denied deduction under section 10A in respect of units on which deduction under section 80HHE was being claimed.
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Deduction under section 10A - Allowability - Units for which deduction under section 80HHE was being claimed -
AO denied deduction under section 10A in respect of units on which deduction under section 80HHE was being claimed.Held: Total turnover for the purpose of section 10 could not be understood as defined for the purpose of section 80HHE.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2007-08
INCOME TAX ACT, 1961
Section 10A
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