M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from