Division Bench comprising Justice Dr. Anita Sumanth and Justice Mummineni Sudheer Kumar observed that Section 80IA permits a forward-looking computation from the initial assessment year chosen by the assessee.”
[15/02, 08:29] Sekarreporter: “Division Bench comprising Justice Dr. Anita Sumanth and Justice Mummineni Sudheer Kumar observed that Section 80IA permits a forward-looking computation from the initial assessment year chosen by the assessee.” https://www.taxscan.in/top-stories/madras-hc-dismisses-departments-appeal-on-tax-holiday-deduction-computation-us-80ia-and-80hhc-1443025#:~:text=Division%20Bench%20comprising%20Justice%20Dr.%20Anita%20Sumanth%20and%20Justice%20Mummine%C2%ADni%20Sudheer%20Kumar%20observed%20that%20Section%2080IA%20permits%20a%20forward%2Dlooking%20computation%20from%20the%20initial%20assessment%20year%20chosen%20by%20the%20assessee. [15/02,...
