Deduction u/s 10A - STPI undertaking - a mere organizational ...

Deduction Entitlement u/s 10A Upheld for STPI Unit Despite Organizational Change; Assessing Officer's Position Overruled.

June 27, 2012

Case Laws Income Tax AT

Deduction u/s 10A - STPI undertaking - a mere organizational change was not a ground for the AO to hold that the assessee was not entitled for deduction u/s. 10A within the meaning of section 10A(2) - AT

View Source

← Previous Next →

Deduction u/s 10A - STPI undertaking - a mere organizational ...

Deduction Entitlement u/s 10A Upheld for STPI Unit Despite Organizational Change; Assessing Officer's Position Overruled.

June 27, 2012

Case Laws Income Tax AT

You may also like:

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...

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...

ITAT directed exclusion of several comparables for transfer pricing adjustments in software development services (Infosys Ltd, Persistent Systems Ltd, Tata Elexi Ltd,...

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

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

Entitlement for deduction u/s 10A – in Section 10A, nowhere there is a restriction provided that deduction may be applicable only after registration with STPI or only...

TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such...

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...

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...

Exemption / deduction u/s 10A - The assessee was receiving the amount as rental income and in Hewlett Packard, the amount was received as interest on deposits and the...

Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005...

Exemption u/s 10A - STPI unit - Adjustment of payable in foreign exchange with sale proceeds - a two-way traffic is unnecessary - exemption allowed - AT

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...

A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%...

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...

Quick Updates: