Deduction u/s 10A - setting–off losses relating to other ...

Section 10A Deduction Applies at Gross Total Income Stage, Not Total Income Stage; Non-Eligible Losses Not Set Off.

January 23, 2019

Case Laws Income Tax AT

Deduction u/s 10A - setting–off losses relating to other non–eligible units - 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.

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Deduction u/s 10A - setting–off losses relating to other ...

Section 10A Deduction Applies at Gross Total Income Stage, Not Total Income Stage; Non-Eligible Losses Not Set Off.

January 23, 2019

Case Laws Income Tax AT

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