#Section 10A
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246 articlesIncome Tax
Income Tax
Deduction U/s. 10B available before setting off of brought forward losses & unabsorbed depreciation
Income Tax
Income Tax
Losses of non Section 10A units cannot be set off against profit of 10A unit
Income Tax
Income Tax
No disallowance U/s. 10A for mere higher profits if the same is not found to be for tax avoidance
Income Tax
Income Tax
Clarification Regarding issues Relating to Export of Computer Software- Direct TAX Incentives
Income Tax
Income Tax
Clarifications on Issues relating to export of computer software – Deduction U/s. 10A, 10AA & 10B
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Income Tax
Deduction u/s. 10A to be allowed before set off of brought forward unabsorbed losses against current year profits
Income Tax
Income Tax
S.10A Foreign remittances to be credited within 6 months in a/c of assessee
Income Tax
Income Tax
No deduction U/s.10A if Assessee do not file ROI within the due date
Income Tax
Income Tax
No Deduction u/s.10A for STPI unit demerged from assessee
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Income Tax
SEZ units continue to be exempt from MAT
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Income Tax
Section 10A does not contemplate any break in period of five assessment year
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Income Tax
Carry forward business losses & depreciation cannot be set off against profits of an undertaking while working out claim u/s. 10B
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Income Tax
Relief u/s. 10A has to be given before adjustment of current as well as past losses
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Income Tax
