Search Results Page
Search Results
1 - 8 of 8 (0.38 seconds)The Income Tax Act, 1961
Section 10A in The Income Tax Act, 1961 [Entire Act]
The Ito, Ward-2(1)(4),, Ahmedabad vs Mednautix Outsourcing Pvt. Ltd.,, ... on 5 September, 2017
9. Respectfully following the judgment of the Co-ordinate Bench of the
Tribunal, I find that the contentions of the assessee has merits and this ground
has to be allowed. The judgment of the Hon'ble Delhi High Court in the case of
Commissioner of Income tax v. Regency Creations Ltd. (supra), clearly notes that
benefits of deduction u/s 10B of the Act, is radically different from the one
envisaged u/S 10A of the Act. That was not a case where approval was
specifically granted u/s 10B of the Act. In the case on hand, vide
communication dt. 15/09/2006, exemption was specifically granted by the
Office of the Development Commissioner for claim of exemption u/s 10B of the
Act. In view of the above discussion, Ground No. 2 of the assessee is allowed.
Section 14 in The Industries (Development And Regulation) Act, 1951 [Entire Act]
Section 14 in The Income Tax Act, 1961 [Entire Act]
Sai University Act, 2018
Section 250 in The Income Tax Act, 1961 [Entire Act]
1