Amendment to 80A (5) does not bar the Assessee from Revising the Computation for Deduction made under the provision: Delhi HC [Read Judgment]

The Delhi High Court by its single judge bench of Justice Sanjiv Khanna 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 Income Tax Act. The respondent-assessee is engaged in providing ‘Processing […]

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