#Section 10A
Log in to FollowEvery article filed under the “Section 10A” tag — analysis, news and updates.
256 articlesIncome Tax
Income Tax
Section 10A(5) deduction eligible if audit report is filed before framing of assessment
Income Tax
Income Tax
Section 10A Deduction Precedes Set-Off of Carry-Forward Business Loss & Depreciation
Income Tax
Income Tax
TDS not deductible on service neither availed nor rendered in India
Corporate Law
Corporate Law
Suspension of initiation of CIRP applies to date of default
Income Tax
Income Tax
Adjustment of notional interest unsustainable as credit period extended to even non-associated enterprises without interest
Income Tax
Income Tax
Deduction u/s 10AA available on trading activities from SEZ
Income Tax
Income Tax
Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE
Income Tax
Income Tax
Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
Income Tax
Income Tax
Exemption u/s 10AA available to interest received on temporary Fixed Deposits
Income Tax
Income Tax
Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
Income Tax
Income Tax
Deduction u/s 10AA duly available to interest income earned from FD
Income Tax
Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Income Tax
Income Tax
Deduction u/s 80HHE is allowed against gross total income
Corporate Law
Corporate Law
