Section 19 in The Income Tax Act, 2025 [Entire Act]
notification, specify in this behalf. [ Similar to Section 10 , Section 10A , Section 10AA , Section 10B , Section 10C and Section 16 from The Income
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1 - 10 of 362 (0.81 seconds)Section 144 in The Income Tax Act, 2025 [Entire Act]
articles or things or provide any services, as referred to in section 10AA of the Income-tax Act, 1961; and (b) such assessee is eligible ... amount of deduction is calculated as per the provisions of section 10AA of the Income-tax Act, 1961; and (ii) the deduction under this
Pr.Commissioner Of Income Tax-2 vs M/S.Egbgs (India) Pvt Ltd on 12 September, 2025
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
Pr.Commissioner Of Incometax-2 vs M/S.Egbgs (India) Pvt Ltd on 12 September, 2025
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
Tata Consultancy Services Limited ... vs Deputy Commissioner Of Incometax 3(4), ... on 30 December, 2025
taxes paid on income
which is not taxable in India u/s 10AA of the Income-tax Act, 1961?
13. "Whether, on facts ... erred in deleting the disallowance of claim of deduction under section 10AA in
respect of interest income which was claimed during the course of assessment
Dcit, Swargate Pune vs Cummins India Ltd , Pune on 4 December, 2025
also denied claim of deduction u/s.
10AA at Rs. 196,96,24,249/-, both on account of delay in
filing return of income. Subsequently ... compute the tax
thereon accordingly.
7. Non granting of exemption u/s. 10AA
Cummins India Limited,,Pune vs Assistant Commissioner Of Income-Tax, ... on 4 December, 2025
also denied claim of deduction u/s.
10AA at Rs. 196,96,24,249/-, both on account of delay in
filing return of income. Subsequently ... compute the tax
thereon accordingly.
7. Non granting of exemption u/s. 10AA
Acit, Mumbai vs Reliance Industries Limited, Mumbai on 29 April, 2025
excess deduction of Rs. 3715,10,21,449/- claimed u/s 10AA of
the Act ignoring the fact that ... merits of the case viz,
excess claim of deduction u/s 10AA of Rs. 10,89,87,086 on PP
SEZ, ignoring the fact that
Reliance Industries Limited,Mumbai vs Acit, Mumbai on 29 April, 2025
excess deduction of Rs. 3715,10,21,449/- claimed u/s 10AA of
the Act ignoring the fact that ... merits of the case viz,
excess claim of deduction u/s 10AA of Rs. 10,89,87,086 on PP
SEZ, ignoring the fact that
Assistant Commissioner Of Income Tax, ... vs Cognizant Technology Solutions India ... on 16 May, 2025
alternative plea of the Appellant that tax holiday under section 10A /
10AA of the Act shall be granted to the Appellant on enhanced income arising ... same shall be eligible for enhanced
deduction under section 10A / 10AA of the Act.
b) Payments towards license to use software - ('Software License