Section 6 in The Finance Act, 2023 [Entire Act]
Section 6 in The Finance Act, 2023
6. In section 10AA of the Income-tax Act, with effect from the 1st day of April
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71 - 80 of 2263 (1.07 seconds)Ifgl Refractories Ltd. & Anr vs Union Of India & Ors on 3 October, 2023
scope of the main section and it
cannot override what the main Section provides. Therefore, the Explanation
inserted to Section 10AA(1) of the Income ... main Section but cannot change the substantive provisions of the main Section
under the Act. The Explanation inserted in Section 10AA(1) of the Income
Pr.Commissioner Of Incometax-2 vs M/S.Egbgs (India) Pvt Ltd on 12 September, 2025
section (3) of Section 92C
are attracted. It follows that sub-section (4) of Section 92C is not
attracted.
25. More importantly, the proviso ... section (4) of Section
92C also clearly states that no deduction under Section 10A or
10AA or 10B or under Chapter
Pr.Commissioner Of Income Tax-2 vs M/S.Egbgs (India) Pvt Ltd on 12 September, 2025
section (3) of Section 92C
are attracted. It follows that sub-section (4) of Section 92C is not
attracted.
25. More importantly, the proviso ... section (4) of Section
92C also clearly states that no deduction under Section 10A or
10AA or 10B or under Chapter
M/S.Cognizant Technology Solutions ... vs The Assistant Commissioner Of Income ... on 28 July, 2022
losses andset-off of losses, thereby restricting
the deduction under section 10AA of the Act, following CBDT Circular
No.7 of 2013 dated 16 July ... judis
licenses.
(10.4) Deduction claimed under section 10AA of the Act by the
Gurgaon MrX SEZ unit amounting to INR 476,46,271 is sought
The Principal Commissioner Of Income ... vs M/Schemoil Adani Pvt. Ltd. on 29 September, 2020
that trading activities of the
assessee are eligible for exemption under section 10AA of
the Act?
(B) Whether the Appellate Tribunal has erred in holding ... treated as "manufacturing" as per Section 2(r) of the SEZ Act
read with Section 10AA of the IT Act and accordingly
Principal Commissioner Of Income Tax vs Woco Motherson Advanced Rubber ... on 20 February, 2017
account of
50% disallowance of deduction under Section 10AA of
the Act, being excess claimed by the assessee and
assessed the total income ... Assessing Officer making disallowance
of Rs. 7,64,15,421/= under Section 10AA of the Act, the
Page 5 of 24
HC-NIC Page
Adani Exports vs Income Tax Officer - Ward - 5 (2) (2) on 4 July, 2016
profit from the eligible
business. This would attract section 80IA(10) read
with section 10AA(9) of the Act.
9. With this background, we have ... could have questioned the assessee within the purview
of section 80IA(10) read with section
10AA(9) of the Act. This would be relevant since
Pr. Commissioner Of Income Tax-7 vs Om Nanotech Pvt Ltd. on 23 February, 2023
issue concerning the claim of the respondent/assessee
for deduction under Section 10AA of the Income Tax Act, 1961 [in
short ... before adjusting deduction claimed under Section 10AA of the 1961 Act,
amounting to Rs.14,81,52,422/-. The respondent/assessee, thus, pegged its
Signature
M/S Mindtree Ltd vs The Asst Commissioner Of Income Tax on 25 August, 2020
incurred in foreign currency from export
turnover under Section 10B and Section
10AA of the IT Act when the Appellant is
engaged in software development ... from export turnover
under Section 10B and Section 10AA of the
IT Act when the same represented
payment made for standard facility?
(iii) Whether