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1. 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...

2. Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

3. 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

4. Deduction u/s 80IC - @ 25 % OR 100% - Claim during the 7th year - even when an old unit completes substantial expansion, such a unit also becomes entitled to avail the...

5. Deduction under section 80I / 080IB - allocation of expenses - expansion of existing unit or setting of new identifiable unit - ITAT has correctly found the facts and...

6. Deduction u/s.10A - he losses from non eligible units cannot be set off against the profit of the undertaking eligible for deduction u/s.10A - interest income will not...

7. Revision u/s 263 by CIT - The subject matter of the deduction in the reassessment order was the quantum of deduction but not the eligibility of the deduction and even in...

8. Deduction u/s 10A - sez unit - proof of manufacturing activity for manufacture of gold medallions - Consumption of minimum units of electricity and non claiming of...

9. Allowability of deduction u/s 10A - AO rejected the claim for deduction u/s. 10B – alternative claim made by the assessee claiming deduction u/s 10A should be considered...

10. 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...

11. Denial of CENVAT credit distributed by the Head Office (Input Service Distributor) to a unit during April to June 2012. The denial was based on the ground that the...

12. Deduction u/s 10A - the deduction under s. 10A is not an exemption but only a deduction under Chapter III of the IT Act and the provisions of s. 80AB of Chapter VI-A...

13. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

14. Disallowance of expenses on non-deduction of tax - Without going into the merit of the addition, we find the alternate argument of the ld. Counsel for the assessee...

15. Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...