#Section 10A
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256 articlesIncome Tax
Income Tax
Deduction u/s. 10A not admissible based on defective Form 56F: ITAT Chennai
Income Tax
Income Tax
Increased income on account of voluntary TPA would be eligible for claiming deduction u/s 10AA – ITAT
Company Law
Company Law
Section 10A of IBC inapplicable when date of default predates moratorium period
Corporate Law
Corporate Law
Application u/s. 7 of IBC admissible when default date is prior to section 10A period
Company Law
Company Law
Invoices covered u/s. 10A to be excluded while analysing application u/s. 9 of IBC: NCLT Delhi
Corporate Law
Corporate Law
Notification dated 27 June 2022 issued by West Bengal Government quashed: Calcutta HC
Corporate Law
Corporate Law
Date of declaration of loan as NPA can be date of default for initiation of action u/s. 7 of IBC
Corporate Law
Corporate Law
CIRP duly initiated u/s. 7 of the Code as provisions of section 10A doesn’t apply: NCLAT Delhi
Income Tax
Income Tax
60% depreciation was allowable on printers and routers as same formed part of an Integrated System with Computers
Corporate Law
Corporate Law
Financial creditor can initiate insolvency resolution process u/s. 7 of IBC against co-borrower: NCLAT Delhi
Income Tax
Income Tax
Section 10B Benefit Applicable Before Set Off of Unabsorbed Depreciation & Brought-Forward Losses
Income Tax
Income Tax
No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
