pending. For the applications saved
under Sections 10A(2)(b) & 10A(2)(c) of the Act, approval of
// 27 //
the Central Government was necessary ... wiping out the modalities for saved
applications under Section 10A(2)(b) and Section 10A(2)(c)
of the Act. It is further contended that
section except with the previous approval of the Central
Government.”
It was argued with vehemence that even when under sub-section (1) of
Section 10A ... Schedule; substitution of new sections for Sections
8 , 11 and 13 ; and, insertion of new sections 8A , 9B , 9C , 10A
Section 10A(1) certain
cases shall remain eligible. Section 10A(2)(a) deals with
applications received under Section 11A of the MMDR Act.
Section 10A ... proviso of Section
10A(2) , should be read as being applicable not only to
Section 10A(2)(b) , but also to Section 10A
approval granted by the Director of STPI
was sufficient approval so as to satisfy the conditions
relating to approvals under section 10A ... assessees claiming
deduction under section 10A , it has been decided that the
claim of deduction under section 10A , shall not be denied to
STP units
Writ Petition(Civil) No. 9490/1992 to the effect that Section 10A and Section 10C does not apply which was rejected. This writ petition ... 5824/1993 wherein the petitioner had sought grant of the approval under Section 10A of the Dental Council of India Act which was dismissed
Section 10A to hold that the assessee can claim the benefit under Section 10A
only from the inception of its unit under Section 80HHE ... terms of Section 10A
(Explanation 2 clause (vii) to Section 10A ). In this case it is not disputed that
such approval was given
observed that, assessee has been claiming deduction of its
profits under section 10A / 10AA of the Act, since assessment year
2008-09, and, assessing officers ... CBDT in circular dated 17/01/2013;
• Violation of section 10A(3) , for not obtaining approval of
foreign currency account from RBI
• for not maintaining
conditions of section 10A(2) of the Act read with Explanation (2)(vii) of section
10A of the Act . Since the approval was granted ... section 14 of
the OR Act), for purposes of approvals under section 10B . Though the
considerations which apply for granting approval under sections 10A
section 14 of the OR Act), for purposes of approvals under section 10B.
Though the considerations which apply for granting approval under sections
10A ... stake claim for deduction u/s 10A of
the Act, provided the other conditions laid down in section 10A of the Act are
satisfied. Therefore
counting of the experience of teachers of "approved" medical colleges under Section 10A of the MCI Act, equitably and in accordance with ... regarding the counting of the experience of teachers of approved Medical Colleges under Section 10A of the Indian Medical Council Act, 1956. During the pendency
