order(s) or direction(s)
declaring that part of the Section 10(10AA) of
the Income Tax Act, 1961 (henceforth for short ... only because of the
operation of Section 10(10AA) of the Income Tax Act, 1961
(henceforth for short 'the Act') which discriminates between
quashed.
2. Grounds relating to allocation of common corporate
expenses - Section 10AA
2.1 The learned AO and the CIT(A), NFAC have erred in
allocating ... common expenses between the 10AA unit and
the non-10AA unit resulting in the reduction of deduction
under section 10AA by an amount
allocation of common Corporate
expenditure between undertaking entitled for exemption u/s 10AA & Non-
10AA of the Income Tax Act, 1961 (in short ... resulting in reduction
of deduction u/s 10AA
allocation of common Corporate
expenditure between undertaking entitled for exemption u/s 10AA & Non-
10AA of the Income Tax Act, 1961 (in short ... resulting in reduction
of deduction u/s 10AA
allocation of common Corporate
expenditure between undertaking entitled for exemption u/s 10AA & Non-
10AA of the Income Tax Act, 1961 (in short ... resulting in reduction
of deduction u/s 10AA
holding
that the appellant is fulfilling the criteria u/s 10AA which make it eligible
for deduction u/s 10AA , as claimed ... Noida are eligible for deduction u/s 10AA of the IT Act 1961 without
considering that agreement that nowhere in the agreement it is
mentioned
directing the Assessing Officer to disallow the claim of deduction u/s.
10AA of the Act.
6. The appellant craves leave to add, alter ... after claiming deduction under section
10AA of the Act. The case was selected for scrutiny under CASS and,
therefore, notice
Jt.Cit(Exemption)Circl-2 Ahmedabad, ... vs Vadodara Urban Development Authority, ... on 29 February, 2024
Vadodara Urban Development Authority, ... vs The Acit, Circle-2 (Exemp), Ahmedabad on 29 February, 2024
Vadodara Urban Development Authority, ... vs The Acit, Circle-2 (Exemp), Ahmedabad on 29 February, 2024
