Since sections 10AA and 80IAB are 'deduction provisions' and not ...

Sections 10AA and 80IAB classified as 'deduction provisions'; SEZ-related expenses excluded from section 14A disallowances.

November 7, 2012

Case Laws Income Tax AT

Since sections 10AA and 80IAB are 'deduction provisions' and not 'exemption provisions', the investment or expenses incurred to earn income from SEZ do not merit reckoning in computing disallowance u/s 14A - AT

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Since sections 10AA and 80IAB are 'deduction provisions' and not ...

Sections 10AA and 80IAB classified as 'deduction provisions'; SEZ-related expenses excluded from section 14A disallowances.

November 7, 2012

Case Laws Income Tax AT

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