Home Highlights June 2014 Year 2014 This

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1. Deduction u/s 10B denied - alternative claim of deduction u/s 10A was not entertained by the CIT(A) primarily for the reason that the assessee had not claimed the same...

2. 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...

3. Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not...

4. 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...

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

6. Reopening of assessment u/s 147 - Claim of deduction made u/s 10A and 10B - the applicability of Clauses (ii) and (iii) of Sub Clause (2) to Section 10B of the Act, the...

7. Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under...

8. Deduction u/s 10B - AO is not justified in denying the deduction u/s 10A (determined at Rs.4,78,57,158) for the reason that the assessee company did not have any profits...

9. Constitutional validity - Section 80A(5) bars and prohibits the assessee from claiming the deduction u/s 10A and 10B and Chapter VIA if no such claim was made in the...

10. The assessment u/s 143(3) was completed, disallowing the deduction u/s 10B on grounds that processing iron ore does not constitute manufacturing within Section 10B's...

11. Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of...

12. Assessee voluntarily declared income under "income from other sources" in return. AO disallowed deduction claimed for coordination and settlement expenses due to lack of...

13. 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...

14. Allowability of deduction u/s 10A - benefit of section 10A would also be available even when an existing unit get converted into a STPII unit - AT

15. Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while...