Disallowance of exemption u/s. 10B - once the assessee is having ...

Case Laws Income Tax

March 15, 2019

Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.

View Source

← Previous Next →

Disallowance of exemption u/s. 10B - once the assessee is having ...

Case Laws Income Tax

March 15, 2019

You may also like:

Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained...

Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the contention of the assessee that the assessee has made best...

Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

Exemption certificate in respect of defence items imported - certificate have been issued by the Inspector General who is equivalent to Joint Secretary level officer in...

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

Disallowance u/s 10B - The term ‘manufacture’ has not been defined in Section 10B after the amendment was carried out in the year 2001. That has created an ambiguity if...

Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as...

Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim...

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

Exemption u/s. 10B - Tribunal correctly held that the assessee cannot be allowed to blow hot and cold. Having set up and established the claim of being engaged in the...

Exemption u/s 11 - Claim denied on non-filing of Form 10B - The assessee could not attend the communication due to IT-website technical glitches, however has eventually...

Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before...

Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have...

Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of...

Quick Updates: