Quantum of deduction to be allowed to the assessee u/s. 10A - ...

Income Tax

December 8, 2015

Quantum of deduction to be allowed to the assessee u/s. 10A - the deduction under section 10A of the Act has to be given at the stage when the profits and gains of the business are computed in the first instance - AT

View Source

← Previous Next →

Quantum of deduction to be allowed to the assessee u/s. 10A - ...

Income Tax

December 8, 2015

You may also like:

Section 10A deduction is to be done u/s 28 to 44B but separately and independent of computation of profits and gains from eligible business and without factoring...

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

The foreign exchange gain was income derived by export business of the assessee, and, eligible for deduction u/s 10A of the Act - AT

Deduction u/s 10A - foreign exchange gain - the gain on receipts of foreign exchange as export proceeds are extricably linked, eligible for exemption u/s 10A - AT

The deduction u/s 10A, has to be given effect to at the stage of computing the profits and gains of business - This is anterior to the application of the provisions of...

Exemption u/s 10A - t the foreign exchange gain on packing credit foreign currency loan is not eligible for deduction under section 10A - AT

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

Deduction u/s 10A - Disallowance of deduction u/s 35D of the Act would go to increase profit of the business on which deduction u/s 10A of the Act was to be allowed to...

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...

Capital gain vs Business income - The income from share transactions has been rightly assessed as business income, however, Security Transaction tax (STT) has to be...

Quick Updates: