Tribunal bound to consider alternative claim to grant benefit U/s. 10A when Appellant was denied exemption u/s. 10B

CIT Vs. Ms Flytxt Technology P. Ltd. (Kerala High Court)

Admittedly, the assessee initially claimed the benefit of Section 10B which was allowed by the Assessing Officer. Only when the Commissioner was seized of the proceedings under Please become a Premium member. If you are already a Premium member, login here to access the full content.