#Section 10A
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256 articlesIncome Tax
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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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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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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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?
Income Tax
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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Tax holiday not available to a foreign branch carrying on-site software development and full-fledged marketing operation
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Income Tax
Infosys plans to appeal against arbitrary order, Industry Surprised by order
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Transfer of computer software by an Indian Branch of a foreign Company (approved as 100 percent EOU) to its head office is an eligible transaction for
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Income Tax
Manufacturing of new product with new technology at existing place with fresh SEZ approval does not amount to ‘splitting up or reconstruction’
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Income Tax
