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1 - 10 of 17 (0.45 seconds)Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 10B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Finance Act, 2019
The Commissioner Of Income Tax vs Himatasingike Seide Ltd. on 4 August, 2006
6.4.4 Apart therefrom, it is also abundantly clear that the decision in the case
of Himatasingike Seide Ltd.(supra) related to set-off of brought forward
13
ITA No.1311/Mum/2015
(Assessment Year 2010-11)
unabsorbed depreciation, which stands on a different footing.
Section 72 in The Income Tax Act, 1961 [Entire Act]
Ganesh Polychem Ltd, Mumbai vs Department Of Income Tax on 27 May, 2015
7. The issue as raised stands concluded by the decision of this Court in Black &
Veatch Consulting (P) Ltd.(supra) and "Ganesh Polychem Ltd. vs. ITO" against the
Revenue. Therefore, the question of law as proposed for our consideration does not
give rise to any substantial question of law."
The Commissioner Of Income Tax-8 vs M/S. Gem Plus Jewellery India Ltd on 23 June, 2010
The aforesaid reasoning of the CIT(A), in our view, is not tenable
11
ITA No.1311/Mum/2015
(Assessment Year 2010-11)
because the rationale laid down by the Hon'ble Bombay High Court in the case
of Black And Veatch Consulting Pvt. Ltd.(supra), which we have reproduced
above, makes no distinction with regard to the deduction allowable under
section 10A of the Act as to whether the set-off of business loss pertains to the
eligible or non-eligible unit.