#Section 10B
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135 articlesIncome Tax
Income Tax
Foreign travel expense of company employees’ spouse who accompanied on official tour is allowable
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Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
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Deduction u/s 10AA duly available to interest income earned from FD
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Deduction u/s 10B available against interest on bank deposits, receipts of subsidy and insurance claim
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Deduction u/s 10AA claimed in revised return cannot be disallowed
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Section 80IB Deduction: DEPB excluded from export incentive will also be excluded from total turnover
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AO cannot withdraw Section 10B relief allowed in earlier year in subsequent assessment year
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Reopening For Mere Non -Ratification of Section 10B approval not justified
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Deduction of telecommunication & travel expenditure incurred in foreign currency from Turnover for Section 10B deduction
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Scrutiny assessment cannot be reopened for non ratification of STPI approval by CBDT
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Section 10B: Losses of Eligible Units cannot Be Set off against Income of other Units
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Section 10A/10B deduction eligible on ‘deemed export’ to other STP unit
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Interest on Bank deposits eligible for Section 10A or 10B deduction: HC
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