Home Highlights August 2017 Year 2017 This

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1. Export incentive is not eligible for deduction u/s 80IB

2. Disallowance of deduction u/s 10B - The tribunal examined the appellant's claim regarding deductions under Section 10B for miscellaneous incomes like scrap sales and...

3. Deduction u/s. 10B - Even though an estimation of excess stock in the middle of the year, while accepting the Books of Accounts of the year, is not generally permitted...

4. Deduction u/s 10B - profit of eligible undertaking for the purpose of allowing deduction u/s 10B of the Act at the source itself without deduction of unabsorbed brought...

5. Deduction u/s 10B - computation - CIT(A) has rightly held that the assessee is eligible for deduction under section 10B of the Act prior to giving effect to the brought...

6. Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds...

7. The petitioner had exported goods eligible for the Merchandise Exports from India Scheme (MEIS) under Chapter 3 of the Foreign Trade Policy and claimed duty drawback u/s...

8. Deduction u/s 10B - business of the assessee is proved beyond doubt that it involves in the manufacturing activities, in the result, it is eligible to claim deduction u/s 10B - AT

9. Eligibility of exemption claimed u/s. 10B on call centre operation - It is not in dispute that a call centre operation has been duly notified as IT enabled services and...

10. Deduction u/s 10B of the Income Tax Act – whether printing of textbooks is eligible activity for claiming exemption u/s 10B - held yes - HC

11. Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as...

12. 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...

13. Deduction u/s 10B - ready to print books exported by the appellant in the form of a CD or e-mail are customised electronic data eligible for claiming benefit of deduction - AT

14. Duty draw back - The appellant made an application for draw back under Rule 6 - the department’s out-right rejection without verification is unacceptable. - AT

15. Entitlement to deduction u/s 10B - it is trite law that accounting entries are not decisive in determining the question of eligibility for a claim of deduction or exemption - AT