provisions. He would
further add that under the provisions of Section 10 (10AA) of
the Act, the petitioners were not liable to tax with reference ... justification. He
would further add that the provisions of Section 10 (10AA) of
the Act requires to be read along with the relevant provisions
making following disallowances:
a. Deduction u/s.10A / 10AA of the Act Rs.6,20,88,783
b. Late payment ... additions by observing as follows:
a. Claim of Deduction u/s.10AA of the Act Rs.6,20,88,783/=
"... 6.5. I have gone
making following disallowances:
a. Deduction u/s.10A / 10AA of the Act Rs.6,20,88,783
b. Late payment ... additions by observing as follows:
a. Claim of Deduction u/s.10AA of the Act Rs.6,20,88,783/=
"... 6.5. I have gone
making following disallowances:
a. Deduction u/s.10A / 10AA of the Act Rs.6,20,88,783
b. Late payment ... additions by observing as follows:
a. Claim of Deduction u/s.10AA of the Act Rs.6,20,88,783/=
"... 6.5. I have gone
making following disallowances:
a. Deduction u/s.10A / 10AA of the Act Rs.6,20,88,783
b. Late payment ... additions by observing as follows:
a. Claim of Deduction u/s.10AA of the Act Rs.6,20,88,783/=
"... 6.5. I have gone
assessee claimed exemption of Rs. 7,75,890/- u/s
10(10AA) in respect of leave encashment and exemption ... assessee claimed full exemption of Rs.
12,85,132/- u/s 10(10AA) in respect of leave encashment. Further,
the assessee claimed exemption
Research and Development
expenses is warranted to units eligible u/s.801CI801E / 10AA of the Act?"
9. "Whether in the facts & circumstances ... allocation of interest expenses to units eligible u/s.
801C / 801E / 10AA of the Act in the ration of turnover of such units, and thereby
Research and Development
expenses is warranted to units eligible u/s.801CI801E / 10AA of the Act?"
9. "Whether in the facts & circumstances ... allocation of interest expenses to units eligible u/s.
801C / 801E / 10AA of the Act in the ration of turnover of such units, and thereby
file Audit Report in Form
No.56F as required u/s.10AA(8) of the Act, the AO has rightly disallowed
deduction claimed ... 10AA of the Act, and thus, rejected arguments of the
assessee and sustained additions made towards disallowance of deduction
claimed u/s.10AA
under the head o f
deduction u/s.10AA .
2. The Learned Commissioner of Inco me Tax (Appeals)-8,
Ahmedabad has erred ... taken
in this appeal.
4. Ground No.1 : Deduction u/s.10AA of the Act
4.1 The assessee had claimed deduction
