#Section 10A
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256 articlesIncome 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
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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
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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
Income Tax
Income Tax
Section 10A deduction can be claimed by filing revised return u/s. 139(5)
Income 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
