#Section 10A
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246 articlesIncome Tax
Income Tax
S. 10B Conversion of marble blocks into the polished slabs & tiles constitutes manufacture
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Income Tax
An entity established with new set of employees & Capital cannot be said restructured entity
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Income Tax
New provisions of section 10A provides for deduction & not exemption
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Income Tax
Section 10A / 10B deduction allowable without set off of losses of non-eligible units
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Income Tax
S.10A, Eligible business is to be considered as a separate entity
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Income Tax
No tax withholding on remittance by Indian head office to its foreign branch
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Income Tax
Section 10A deduction is available to a new unit even though STPI approval refers to it as expansion of existing unit
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Income Tax
Delhi HC upheld employee head count method for allocating cost towards STP unit for the purpose of computing benefit under Section 10A of the Income-tax Act,1961
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Income Tax
Whether the benefit of deduction under Section 10A can be extended to inter-state sales made to another industrial unit in a SEZ, payment in respect of which is received in Indian rupees?
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Income Tax
B/F business loss , unabsorbed depreciation and loss incurred by a non-eligible unit shall not be adjusted while computing the profit eligible for relief u/s. 10A of the Income Tax Act
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Assessee not entitled to deduction u/s 10A on the foreign exchange fluctuation gain which is derived on external commercial borrowings and not from the export activity of the assessee
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Deduction U/s. 10A available on conversion of existing Domestic Tariff Area unit into Software Technology Park unit
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Definition of export turnover given in Explanation 2 to sec. 10A excludes freight & insurance
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