section 9(1)(vi) of the 1961 Act. The definition of royalty in Explanation 2 to section 9(1)(vi)
and article 12 ... section 9(1)(vi) of the 1961 Act. The definition of royalty in Explanation 2
to section 9(1)(vi) and article 12
relating of section 10A units
4,04,467
4,04,467
Write back of credit balances in customers accounts
11,12 ... appeal for assessment year 1999-2000 as ground No. 12 which is extracted hereunder :
"12. The learned Commissioner(Appeals) erred in confirming the addition
relating -- 4,04,467 -- -- -- 4,04,467
of Section 10A units
Write back of credit 11,12,922 50,77,520 -- -- 11,12 ... appeal for asst. yr. 1999-2000 as ground No. 12 which is extracted hereunder :
"12. The learned CIT(A) erred in confirming the addition
income not includible in total income u/s
14A of the Income-tax Act,1961 ['the Act' for short].
4. Facts ... u/s
40(a)(ia) of the Act for not making TDS under section 194J of the Act.
12. Facts of the case are that
Act, 1961 and hence not eligible for
depreciation under the provisions of section 32 of the IT Act, 1961.
Section ... trusts or institutions from contributions. Section
12A explains the conditions for applicability of sections 11 and 12 .
Section 12AA provides for the procedure for getting
deducting tax at source u/s. 195
Deduction u/s. 10A, 10AA in respect of onsite 7 8
activities
Deduction u/s. 80JJAA ... authorities 10 -
Disallowance of deduction claimed u/s. 32AC 11 11
Partial disallowance u/s. 35(2AB) 12 -
Relief/deduction for foreign tax credit, state
that Articles 12(1) , 12(2) and 12(4) of the DTAA between India and USA be applied. As per Article 12 ... Section 9(1)(vii) of the Act. Hence reading both the provisions of Sections 9(1)(vii) of the Act as well as Article 12
account of exclusion made from profits of the section 10A units, while computing the deduction under section 10A by the assessing officer, we are disposing ... appeal for assessment year 1999-2006as ground No. 12 which is extracted hereunder :
"12. The learned CIT(A) erred in confirming the addition
deduction under section 80HH or section 80HHA or section
80HHB or section 80HHC or section 80HHD or section 80-I
or section ... deductions under section 80HH, section HHA, section
80HHB, section HHC, section 80HHD, section 80-I, section
80-IA, section 80J and section 80JJ
within the meaning of Section 201(1) of the Act, for non-deduction of tax. Further, the interest under Section 201(1A) was also levied ... treated as royalty under Section 9(1)(vi) of the IT Act read with DTAA of relevant countries.
12. On the other hand
