#Section 10A
Log in to FollowEvery article filed under the “Section 10A” tag — analysis, news and updates.
246 articlesIncome Tax
Income Tax
Import of diamonds for re-export qualify for section 10AA deduction
Income Tax
Income Tax
Assessee can claim section 10A exemption on section 10B exemption denial
Income Tax
Income Tax
Expenses cannot be excluded from Export Turnover u/s 10AA merely because it is in Foreign Currency
Income Tax
Income Tax
Sunset date for claiming Income Tax exemption for SEZs – Extension Needed
Income Tax
Income Tax
Book profit | Section 10A deduction | HC refers matter back to ITAT
Income Tax
Income Tax
Profit Enhanced due to disallowance u/s 40(a)(ia) allowed for Dedcution u/s 10AA
Income Tax
Income Tax
Section 10AA deduction eligible on voluntary transfer pricing adjustment
Income Tax
Income Tax
Section 10A/10B deductions should be made from Gross Total Income instead of Total Income
Income Tax
Income Tax
For section 10A, total turnover is sum of export & domestic turnover
Income Tax
Income Tax
HC allowed deduction U/s. 10AA as new unit was not formed by transferring any machinery or plant previously used
Income Tax
Income Tax
Question of Violation of Section 10AA(4)(ii) should be raised in First Year of Operation / Exemption
Income Tax
Income Tax
Sec. 10AA Eligible unit’s loss can be set off against income of other units
Income Tax
Income Tax
Exemption Under Special Provisions – Sections 10A/10AA/10B
Income Tax
Income Tax
