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Income Tax - Highlights / Catch Notes

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100% EOU - Exemption u/s 10B - unabsorbed depreciation and ...


Supreme Court Affirms High Court: 100% EOUs Must Adjust Unabsorbed Depreciation Against Income for Section 10B Exemption.

October 22, 2013

Case Laws     Income Tax     SC

100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business undertaking - order of HC sustained - SC

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