Case Law Details
Case Name : Principal CIT Vs M/S Manoj Kumar Singh (Allahabad High Court)
Appeal Number : I.T.O. No. 28 of 2016
Date of Judgement/Order : 22/11/2017
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Principal CIT Vs M/s. Manoj Kumar Singh (Allahabad High Court)
It is not disputed that Section 40(a)(ia) proviso is for the benefit of Assessee. When a provision has been made in fiscal statute for benefit of Assessee, in absence of any express provision or a provision which by necessary implication gives
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