Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 296 - AT - Income TaxExemption u/s 10AA - Held that:- Following Scientific Atlanta India Technology (P) Ltd V/s ACIT [2010 (2) TMI 658 - ITAT, CHENNAI] - Section 10A deduction has to be computed before computing the gross total income - Brought forward losses and unabsorbed depreciation cannot be set off against the total income while computing the deduction u/s 10AA - Decided in favour of assessee.
|