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2018 (5) TMI 150 - KARNATAKA HIGH COURTComputing the income for the purpose of deduction provided u/s 10AA - gross total income of the eligible undertaking - Held that:- This issue is no more res-integra in view of the judgment of this Court in the case of The Principal Commissioner of Income Tax V/s BTP Infoserve Private Limited [2017 (12) TMI 1125 - KARNATAKA HIGH COURT] whereby placing reliance on the judgment of Commissioner of Income Tax and others V/s Yokogowa India Limited [2016 (12) TMI 881 - SUPREME COURT] has held that the stage of deduction under Section 10A of the Act would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI of the Act. - Decided in favour of assessee.
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