Monday, November 2, 2020

Violation of conditions for deduction in Rule 18DA(8A) can be looked into only by prescribed authority and not by AO: Karnataka HC [Read Judgment]

Violation of conditions - deduction - Rule 18DA(8A) - prescribed authority - AO - Karnataka High court - TaxscanThe Karnataka High Court held that the violation of conditions of deduction under Rule 18DA (8A) can be looked into only by prescribed authority and not by Assessing Officers. The assessee, M/s Quintiles Research (India) Private Limited  is a company, which is engaged in the pharmaceutical research and development as well as clinical research for […]

from Taxscan | Simplifying Tax Laws https://ift.tt/3oPOxUk

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