Exemption / deduction u/s 10A or 10B - when to be allowed - ...

Section 10A/10B Income Tax Deductions to be Calculated at Gross Income Stage, Not Total Income Stage.

December 17, 2016

Case Laws Income Tax SC

Exemption / deduction u/s 10A or 10B - when to be allowed - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI. - SC

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Exemption / deduction u/s 10A or 10B - when to be allowed - ...

Section 10A/10B Income Tax Deductions to be Calculated at Gross Income Stage, Not Total Income Stage.

December 17, 2016

Case Laws Income Tax SC

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