Officer [AO], inter alia on account of denial of deduction under
Section 10AA of the Act on the Arms Length Price [ALP]
Adjustment made pursuant ... under Section 10AA
of the Act. In addition, the Assessee had also claimed deduction
under Chapter VI-A of the Act . Immediately after filing
Officer [AO], inter alia on account of denial of deduction under
Section 10AA of the Act on the Arms Length Price [ALP]
Adjustment made pursuant ... under Section 10AA
of the Act. In addition, the Assessee had also claimed deduction
under Chapter VI-A of the Act . Immediately after filing
incurred in foreign currency from export
turnover under Section 10B and Section
10AA of the IT Act when the Appellant is
engaged in software development ... from export turnover
under Section 10B and Section 10AA of the
IT Act when the same represented
payment made for standard facility?
(iii) Whether
allowability
of the appellant's claim for deduction under Section 10AA
was debatable where two or more views are possible, and
thus the assessment ... that it was noticed from the records that the deduction
under Section 10AA of the IT Act was disallowed in assessee's
own case
Eit Services India Pvt. Ltd., Formerly ... vs The Assistant Commissioner Of Income ... on 19 December
Eit Services India Pvt. Ltd., Formerly ... vs The Assistant Commissioner Of Income ... on 19 December
Eit Services India Pvt. Ltd., Formerly ... vs The Deputy Commissioner on 19 December, 2023
Author
Dispute Resolution Panel while
considering the issue relating to Sections 10A and 10AA
vis-à-vis the onsite activity of the assessee company ... onsite activity. .... There is no bar under
the provisions of Section10A/10AA that no part of the
- 16 -
contract for export of software service
assesse on account of royalty income
while computing deduction under section
10A/10AA by holding that royalty income from
licensing of software productions should ... business of eligible
units for the purposes of deduction under
section 10A/10AA of the Act ignoring that
conditions for granting 10A/10AA relief
Whether the tribunal was right in
directing that losses of a 10A/10AA unit,
which are already set-off against other
business income ... export
turnover" for the purpose of computing
deduction under Section 10A / 10AA of the
Act?
(v) Whether the tribunal was right in
excluding
