Commissioner of Income-tax (Appeals) allowing deduction under Section 10(10AA) of the Income-tax Act, 1961, even though the assessee resigned from the employment ... above assessment year, the assessee claimed deduction under Section 10(10AA) of the Act of the amount received by him from his former employer
upholding the decision of the CIT(A) allowing deduction under s. 10(10AA) of the IT Act, 1961 even though the assessee resigned from ... above assessment year, the assessee claimed deduction under s. 10(10AA) of the Act of the amount received by him from his former employer
unit. Pritech unit made profit, which was eligible for deduction under
Section 10AA of the said Act, whereas Airoli unit though eligible for
deduction ... during
the course of assessment proceedings certain deductions were
disallowed under Section 10AA and the assessing officer worked out
resulting disallowance as under:-
Business income
return of income, petitioner claimed deduction under Section 10AA
of the Act of Rs.195,94,62,306/- and also claimed deduction under Section
80JJAA ... Form No.10DA. Further,
the details of deduction claimed under Section 10AA and 80JJAA of the Act
was also reported in the Tax Audit report
Jurisdictional Assessing Officer has issues regarding
exemption granted under Sections 10A and 10AA of the Income Tax
Act, 1961. In the reasons, the Assessing Officer ... accepting the returned income of
Rs.Nil after allowing deduction u/s.10AA in toto.
On perusal of the assessment record, it is observed that
illegal as contended by the learned Advocate for the applicant. Section 10AA of the Essential Commodities Act, deals with power to arrest and provides that ... offence punishable under this Act. It is pertinent to note that Section 10AA starts with non obstante clause. Under Section 41 of the Criminal Procedure
Special Economic
Zones Act, 2005 will over ride the provisions of Section 10AA of the
Income Tax Act, 1961 (the Act) while determining the meaning ... term
services used in Section 10AA of the Act?
II. Whether on the facts and circumstances of the case and in law,
the Tribunal
thereof. After this somewhat longish provision, we have section
10AA which enacts special provision in respect of newly
established undertaking in free trade zone
Shri. Anil (Vidyarthi) Chanderlal ... vs State Of Maharashtra, Through ... on 11 March, 2016
Author: S
sections out of this group viz., Sections 8(2) , 9 , 10 and 10AA to 10E deal with specific instances of cases in which the landlord
