The Delhi High Court has held that the amended 80A (5) cannot be read as a stipulation barring and restricting the assessee from revising the computation/claim for deduction made in accordance with Section 80A (5) of the Act. The respondent-assessee is engaged in providing ‘Processing Outsourcing Services covered within Section 10A of the Act and […]
The post Amendment to S. 80A(5) does not bar Assessee from revising Computation for Deduction: Delhi High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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