deduction under section 10A as per the provisions of
subsection (4) of the said section is similar to subsection (7) of section 10AA and
therefore ... provisions of Section 80HH of the Act
and also argued that the language of Section 80HH and Section 10AA are pari
materia in as much
deduction under section 10A as per the provisions of
subsection (4) of the said section is similar to subsection (7) of section 10AA and
therefore ... provisions of Section
80HH of the Act and also argued that the language of Section 80HH and
Section 10AA are pari materia in as much
deduction under section 10A as per the provisions of
subsection (4) of the said section is similar to subsection (7) of section 10AA and
therefore ... provisions of Section
80HH of the Act and also argued that the language of Section 80HH and
Section 10AA are pari materia in as much
Reliance Industries Ltd., Mumbai vs Acit Circle 3(4), Mumbai on 18 October, 2023
THE
Dcit-3(4), Mumbai vs M/S Reliance Industries Limited, ... on 18 October, 2023
THE
Dcit- 3(4) , Mumbai vs M/S Reliance Industries Limited, ... on 18 October, 2023
THE
Reliance Industries Limited, Mumbai vs Dy Commissioner Of Income Tax ... on 18 October, 2023
THE
under:
8. Ground No.1 pertains to disallowance made under section 10AA of the Act
amounting to Rs. 14.84 Cr. Issue of allowing deduction under ... section 10AA of the
Act is a benefit granted to specific class of assessee situated at specific area
notified under the Act and being governed
Articles as
envisaged under Section 10-A or Section 10-B of the Act and cannot be
taxed separately under Section ... relevant provisions of section 10AA , which reads as
below:-
"10AA. ****
(7) For the purposes of sub-section (1), the profits derived from the export
that provision of sub-section (5) and (6) of section 10A shall
apply by virtue of the provision of section 10AA ... that provision of sub-section (5) and (6) of section 10A shall
apply by virtue of the provision of section 10AA
