Home Highlights February 2014 Year 2014 This

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1. Deduction u/s 10B denied - alternative claim of deduction u/s 10A was not entertained by the CIT(A) primarily for the reason that the assessee had not claimed the same...

2. Deduction u/s. 10AA - assessee failed in E-filing form 56F along with return of income - CIT(A) has not erred in facts and in law in allowing the claim of the assessee...

3. Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

4. Disallowance of expenses on non-deduction of tax - Without going into the merit of the addition, we find the alternate argument of the ld. Counsel for the assessee...

5. Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

6. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

7. Deduction u/s 10A - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible...

8. Exemption / deduction u/s 10A or 10B - when to be allowed - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing...

9. Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for...

10. Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022 - Notification

11. Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay...

12. Deduction u/s 10A - the deduction under s. 10A is not an exemption but only a deduction under Chapter III of the IT Act and the provisions of s. 80AB of Chapter VI-A...

13. Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while...

14. Disallowance of interest paid on unsecured loans - Non-deduction of TDS - Once Form No. 15G & 15H are duly submitted by the assessee before the department, then assessee...

15. Eligibility of deduction u/s 10A - The activities of the assessee can be classified as Data Processing, Legal Databases and remote maintenance under the Notification...