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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Deduction u/s 10A - unit formed out of splitting up or ...

Income Tax

April 9, 2015

Deduction u/s 10A - unit formed out of splitting up or reconstruction of the business by using the old plant and machinery - the benefit of Section 10A of the Act would also be available even when an existing unit gets converted into a STPI unit. - HC

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  1. Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business...

  2. The deduction under section 10A in respect of the allowable unit under section 10A has to be allowed before setting off brought forwarded losses of a non-section 10A unit - AT

  3. Allowability of deduction u/s 10A - benefit of section 10A would also be available even when an existing unit get converted into a STPII unit - AT

  4. Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT

  5. Import of indoor units of split air conditioners in pre-packed form from Japan – benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available - AT

  6. Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005...

  7. Exemption u/s. 10A is allwable without set of brought forward business loss and unabsorbed depreciation of non-eligible business unit.

  8. Deduction u/s 10A/10B - sections 10A/10B having no definition of the expression "profits of the business" - AT

  9. 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...

  10. Set off of brought forward unabsorbed depreciation and losses of the unit the Income which is not eligible for deduction under Section 10A of the Act - HC

 

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