Deduction u/s 10A or 10B - alternative claim - The intention ...

Court Clarifies Section 10A: Transfer of Entire Business Doesn't Bar Deduction Claims for Industrial Units.

September 13, 2013

Case Laws Income Tax HC

Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC

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Deduction u/s 10A or 10B - alternative claim - The intention ...

Court Clarifies Section 10A: Transfer of Entire Business Doesn't Bar Deduction Claims for Industrial Units.

September 13, 2013

Case Laws Income Tax HC

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