38 results for “reassessment”+ Section 10Bclear
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In the result, the appeal of the Revenue is dismissed
Bench: : Shri S.S Viswanethra Ravi
reassessment of assessees claiming deduction under section 10A, it has been decided that the claim of deduction under section 10A, shall not be denied to STP units only on the ground that the approval/registration to such units has been granted by the Directors of Software Technology Parks. However, it has to be ensured that all other conditions specified in section