Section 10A is an exemption provision and therefore, the ...

Income Tax

June 20, 2016

Section 10A is an exemption provision and therefore, the deduction u/s 10A of the I.T. Act has to be allowed from the total income of the assessee and the question of un-absorbed business loss of non 10A Units being set off prior thereto would not arise. - AT

View Source

← Previous Next →

Section 10A is an exemption provision and therefore, the ...

Income Tax

June 20, 2016

You may also like:

Set off un-absorbed depreciation against the deemed income under section 69, 69A, 69B and 69C allowed - AT

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...

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

Exemption u/s 10A/10B - Interest income - deposits made with banks for obtaining letters of credit - Benefit of deduction u/s 10B on interest income related to export...

Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the...

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

Exemption u/s 10A of the Income Tax Act - assessee is carrying on the activity of blending of tea consistently, on factual aspects, which Revenue has not objected -...

Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT

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...

Quick Updates: