#Section 10A
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246 articlesIncome Tax
Income Tax
Period of limitation prescribed under Income-tax Act, 1961
Income Tax
Income Tax
For TP comparability, functional similarity and scale of operations were crucial; inclusion of low-turnover comparable was set aside
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
ITAT Kolkata Allows Foreign Tax Credit as Delay in Filing Form 67 Is Procedural
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
ITAT Upholds Section 10A Deduction Despite Wrong Section 10B Claim in Return
Income Tax
Income Tax
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Income Tax
Income Tax
Deduction u/s. 10A entitled before setting off carry forward losses and unabsorbed depreciation
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
Section 80G Approval Cannot Be Denied Merely Because Trust Has Fee Receipts or Surplus – ITAT Directs CIT(E) to Grant Approval
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax
Income Tax
Section 12A/80G Registration Rejected Without Examining Activities, Matter Remanded
Income Tax
Income Tax
