Bar provided in section 80-IA(3) is to be considered only for first year of claim of deduction u/s 80-IA

CASE LAWS DETAILS

DECIDED BY: ITAT, NEW DELHI, BENCH `H’0

IN THE CASE OF: Tata Communication Internet Services Ltd. Vs. ITO, APPEAL NO: ITA No. 4214/Del/2010, DECIDED ON February 26, 2010

RELEVANT PARAGRAPH

5.1 A perusal of the provisions of Section 8

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