writ of declaration declaring that section 10(10) and section 10(10AA) of the Income-tax Act, 1961, as relating to any other gratuities received ... salary" as used in section 10(10) and section 10(10AA) of the Income-tax Act, 1961, and their discordant interpretation as null
Special Economic Zones (SEZs)
and claims deduction under Sections 10A and 10AA of the Act.
3. The petitioner filed its return of income ... disallowance of deduction under Section statement of computation
10A/10AA to be made. of tax enclosed with the
(Point 6 of the letter dated
Economic Zones (SEZ's)
and claims deduction under Section 10A and 10AA of the Act. Certain SEZ
Units of the petitioner had incurred losses ... petitioner assessee.
7. In respect of deduction claimed under Section 10A and 10AA of
the Act for the Assessment Year 2011-12, the Assessing authority
first respondent is right in recomputing the
deduction claimed under Section 10AA of the Act based on
the overall profit margin of the appellant ... arrangement to evidence that the assessee had
good extraordinary profits in the 10AA units ? And
vii.Whether, under the facts and circumstances of the
case
been disallowed.
2.)During the year the assessee claimed deduction u/s
10AA , which was recomputed in the Assessment order.
Deduction of Rs.1732 ... clarified that despite their continued placement in Chapter
III, section 10A / 10AA / 10B , they are tax holidays by way of
'deduction' under chapter
Deduction of
Income Tax at par with Government Employee U/s 10 (10AA) of IT Act
– Clarification issued-regarding.
Ref:- Your letter ... above communication.
The clarification sought by you is on Sec 10 (10AA), which deals with
exemption on encashed earned leave by employees.
Sec (10AA) clause
excluded from export turnover for the purpose
of computing deduction under Section 10AA of the
Income Tax Act, 1961, when the same is against ... export turnover for the
purpose of computation of deduction under Section 10AA
of the Income Tax Act, 1961 vitiated by perversity and
arbitrariness
well as ITAT with reference to Section 10A and 10AA of the
Act. However, none of these objections raised by the assessee was
considered ... enabled services are eligible for
claim of deduction u/s.10A and 10AA , the other component of export
income relating to software maintenance
within time accompanied by
Form 56F, a report under Section 10A and 10AA of the Act making a full disclosure ... relation to the deduction claimed under the provisions of Section 10AA in
connection with its eligible unit engaged in export of IT enabled services located
justified in allowing the assessee's claim of
deduction under Section 10AA especially when the assessee had
failed to file the statutory Form ... Section 143(1) of the Act. Assessee had
claimed deduction under Section 10AA of the Act amounting to
Rs.7,48,71,926/-. While processing
