Case Law Details
Case Name : Assistant Commissioner of Income-tax Vs Sri Adhikari Brothers Television Network Ltd. (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Amended section 10B as well as section 10A, 10AA, 10BA were introduced in the Act with a specific purpose. All these sections can be classified as ‘special provisions’ with regard to allowable deductions in certain areas. Said sections contain an in-built mechanism for computing the profits arising out of the business activities of the units/undertakings. It is a fact that above sections, including section 10B talk about ‘deductions’, but it is also a fact that still they are part of Chapter III i.e., the chapter that deals with income wh
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