#Section 10A
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256 articlesIncome 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
Computation of deduction u/s 10A of Income Tax Act, 1961
Income Tax
Income Tax
Deduction U/s. 10AA cannot be denied in in 3rd year by examining factors which were required to be seen in first year
Income Tax
Income Tax
Unabsorbed depreciation not to be adjusted first in computation of deduction U/s. 10A
Income Tax
Income Tax
Definition of total turnover given U/s. 80HHC / 80HHE cannot be adopted for Section 10A
Income Tax
Income Tax
