#Section 10A
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246 articlesIncome Tax
Income Tax
Sec. 10B Interest on FDRs on margin kept in bank for utilization of letter of credit limits is business Income
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Section 10B Foreign exchange fluctuation includible in export turnover: HC
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Notional interest not eligible for deduction u/s 10A: HC
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Sec.10A- Communication cost in absence of profit element is to be excluded from total & export turnover
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S. 254 Tribunal can consider the plea not raised before CIT (A)
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Deduction U/s. 10A cannot be disallowed for mere belated receipt of export proceeds
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Assessee & Revenue have right to File cross objection before ITAT
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Wthout assigning reasons Tribunal cannot remand matter to A.O. on matters on which in earlier years it decided in favour of Assessee
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Penalty cannot be imposed for mere non acceptance of claim made by Assessee
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Judicial Functions should not be performed in Arbitrary Manner- HC
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Deduction for PF and ESI contribution cannot be disallowed if paid before due date of filing return
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Reopening despite submission of all facts in relation to deduction claimed by assessee during original assessment is impermissible
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Estoppel does not apply against a Statute
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