'Tax holiday claims' diaporamas de présentation

Tax Alert - ROI Additional EY INDIA

This Tax Alert summarizes a recent ruling of the High Court (HC) in the case of Nath Brothers Exim International Ltd. [1] (Taxpayer) wherein the Taxpayer challenged the constitutional validity of a provision of the Indian Tax Law (ITL) mandating timely filing of return of income (ROI) to claim profit-linked tax holiday benefit for exports and other qualifying activities.

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