Case Law Details
Case Name : CIT Vs M/s Micro Instruments Company (Punjab & Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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CIT Vs M/s Micro Instruments Company (Punjab & Haryana High Court)
Brief of the case:
- The Hon’ble Punjab & Haryana HC in the above cited case held that deduction under section 80IB is allowable over a period of 6 years which follows that conditions for claiming deduction must remain fulfilled in all years for which deduction being claimed.
- Therefore, even when AO has allowed deduction in an Assessment year would not restrict him to retest the compliance to
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