Case Law Details
Case Name : P.A. Chacko Muthalaly Vs ACIT (ITAT Mumbai)
Appeal Number : I.T.A. No.: 6242/Mum/2009
Date of Judgement/Order : 04/03/2011
Related Assessment Year : 2002- 03
Courts :
All ITAT ITAT Mumbai
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P A Chacko Muthalaly Vs ACIT (ITAT Mumbai)- If the approvals of the technical services have not been granted, obviously then assessee is not entitled for deduction u/s.80RRA. The Tribunal cannot go beyond its scope to hold that CBDT was not correct in refusing the permission for which assessee could have taken appropriate steps before the Honourable High Court. In the light of this discussion we are of the view that assessee is not entitle for deduction u/s.80 RRA.
P.A. Chacko Muthalaly Vs ACIT
ITAT Mumbai
I.T.A. No.: 6242/Mum/2009
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