#Section 10B
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135 articlesIncome Tax
Income Tax
Clarification Regarding issues Relating to Export of Computer Software- Direct TAX Incentives
Income Tax
Income Tax
Clarifications on Issues relating to export of computer software – Deduction U/s. 10A, 10AA & 10B
Income Tax
Income Tax
S. 10B Set-off of eligible unit’s loss against income of non-eligible unit during tax holiday period cannot be allowed
Income Tax
Income Tax
Mere reconstitution of partnership firm not amount to splitting up of business already in existence
Income Tax
Income Tax
Approval by Central Government must to claim deduction u/s.10B for 100% EOU
Income 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
