order of Assessing Officer by disallowing the deduction
claimed u/s 10AA of the Act in respect of trading, warehousing and
consultancy income.
4. Briefly ... declaring total income of
Rs.58,769/- after claiming deduction u/s. 10AA of the Act for ₹60,04,827/-.
Thereafter case was selected
being
not allowable for claiming the benefit u/s 10AA of the I.T. Act.
ITA No. 49/JP/2016
Shri Vinit Kumar Bora ... well as on
facts in restricting the deduction claimed u/s 10AA at Rs.
5,56,975/- as against
delayed realisation of export proceeds.'
3.Recomputation of deduction u/s.10AA of the Act is the subject matter of the next ground ... after
claiming deduction of Rs.80,85,924/-u/s.10AA of the Act,that later on a revised return
of income was filed
erred in allowing the deduction of Rs. 56,82,033/-
u/s 10AA of the Income Tax Act, 1961 whereas the conditions laid
down ... claiming the deduction u/s 10AA of the IT Act, 1961 are not
fulfilled.
The appeal craves the indulgence to modify, alter
raised in this appeal is against
restricting deductions u/ss. 10A and 10AA of the Income-tax
Act, 1961 (hereinafter also called ... under the
regular provisions, the assessee claimed deduction u/ss. 10A
and 10AA of the Act. The Assessing Officer (AO), during the
course of assessment
Assessee claimed deduction u/s.10AA of the Act in respect
of the profits of the STPI. The AO denied claim of Assessee regarding deduction ... 10AA on several counts. The CIT(A) however reversed order of AO and the
Tribunal upheld the order of CIT(A). It was thus held
assessee for deduction of Rs.56,25,38,852/- under section 10AA
of the Income tax Act on the ground that activities of the
assessee ... appeal relates
to the claim of assessee's deduction under Section 10AA of the Income Tax
Act. Both the parties agreed that this issue
clause (ii), for the words, figures and letters "under section 10AA", the words, figures and letters "under section 10AA; and" shall be substituted; (c) after
Section 6 in Finance (No. 2) Act, 2014
6. Amendment of section 10AA.
- In section 10AA of the Income-tax Act, after sub-section
submission of Form No.56-F for claiming exemption under
Section 10AA .
10- It has been further stated no document was found or
asked ... schedule MAT. It is noticed that report u/s 10AA in form
56F was not filed by you and also details/calculation sheet for
exemption
