Exemption u/s.10B cannot be allowed by adjusting only a portion ...

Section 10B Exemption: Unabsorbed Depreciation Adjustment Must Not Create 'Nil' Tax Liability for Export Units.

July 26, 2016

Case Laws Income Tax AT

Exemption u/s.10B cannot be allowed by adjusting only a portion of unabsorbed depreciation of an earlier year against the income of the export unit and adjusted the balance of unabsorbed depreciation against other business income once again to show ‘Nil’ tax liability. - AT

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Exemption u/s.10B cannot be allowed by adjusting only a portion ...

Section 10B Exemption: Unabsorbed Depreciation Adjustment Must Not Create 'Nil' Tax Liability for Export Units.

July 26, 2016

Case Laws Income Tax AT

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