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
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
effect in the cases under considering to the amendment to Section 10(10AA) by Taxation Laws (Amendment) Act,1984 (Part I) which has been amended ... exemption in respect of aforesaid leave encashment in terms of Section 10(10AA) of the Act. The Appellate Assistant Commissioner of income Tax as well
Economic Zones Act, 2005. The
Petitioner has been allowed deduction under Section 10AA of the Income
Tax Act, 1961 ('Act') since Assessment Year ... eligible unit') is eligible to claim
deduction under Section 10AA. Following the decision of the Supreme
Court of India in CIT v. Yokogawa India
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
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
relief of declaration by
this writ court that Explanation to Section 10AA (1) of the Income Tax Act,
1961, inserted by Finance Act, 2017 , inserted ... authority
concerned to consider the petitioners' claim of deduction under Section 10AA of
the Income Tax Act, 1961, without applying the aforesaid Explanation.
Facts
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
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
