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2018 (2) TMI 1811 - DELHI HIGH COURTAddition as Income from Other Sources - eligibility for the purpose of calculation of deduction under Sections 10A and 10B - Held that:- RIVIERA HOME FURNISHING VERSUS ADDL. COMMISSIONER OF INCOME TAX, RANGE 15 [2015 (11) TMI 1139 - DELHI HIGH COURT] held that Section 10A/10B of the Act is a complete code providing the mechanism for computing the "profits of the business" eligible for deduction u/s 10B of the Act. Once an income forms part of the business of the income of the eligible undertaking of the assessee, the same cannot be excluded from the eligible profits for the purpose of computing deduction u/s 10B - Decided in favour of the assessee and against the Revenue
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