Agreement With Principal Must Be Examined To Ascertain Natur

Agreement With Principal Must Be Examined To Ascertain Nature Of Work Executed By Civil Contractor And Deciding Sec 80IA Deduction: Chennai ITAT

The Chennai ITAT has remanded the matter to the AO for reconsideration of disallowance u/s 80IA(4), after finding that the AO has not examined the agreement entered into by the assessee with various...

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, Accountant Member , Manomohan Das , Judicial Member , Income Tax Act , Assessing Officer ,