#Section 10B
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144 articlesIncome Tax
Income Tax
Carry forward business losses & depreciation cannot be set off against profits of an undertaking while working out claim u/s. 10B
Income Tax
Income Tax
S. 10B Conversion of marble blocks into the polished slabs & tiles constitutes manufacture
Income Tax
Income Tax
Assessee can exclude freight and instance from turn over while computing deduction u/s 10B
Income Tax
Income Tax
Section 10A / 10B deduction allowable without set off of losses of non-eligible units
Income Tax
Income Tax
Software Customisation is ‘production’ of computer program and entitled for S. 10B benefits
Income Tax
Income Tax
Extension of exemption U/s. 10B available to units existed prior to 01.4.1999
Income Tax
Income Tax
I-T department filing appeals ‘mechanically’
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
Income Tax
Income Tax
Mere fact that Assessee getting some works done on job basis from sister concern would not deprive the assessee of its entity to be an EOU manufacturing unit
Income Tax
Income Tax
Exemption under Section 10B of Income Tax Act not available to an Industrial undertaking taken over on lease
Income Tax
Income Tax
Merely by carrying out processing which result into same commodity, there will not be any manufacturing or production for purpose of section 10B
Income Tax
Income Tax
Delay in filing of return should not be a reason to deny exemption u/s 10B(1)
Income Tax
Income Tax
Profits earned from forward contract not to be included in the profits of the business of the undertaking for computing deduction under Section 10B
Income Tax
Income Tax
