consideration. During the year, the assessee
firm had claimed exemption under Section 10AA of the
Page 4 of 10
Downloaded ... exemption under Section
10AA was disallowed by the Assessing Officer while
passing an assessment order for the assessment year
2013-14 and 2014-15. Accordingly
notice issued
under Section 142 of the Act, where an
inquiry was made with regard to the claim
under Section ... claim of the petitioner in the
case of seeking exemption under Section 10AA
of the Act.
7.Essentially therefore, in the submission of
Mr.Shah
notice issued
under Section 143 of the Act, where an
inquiry was made with regard to the claim
under Section ... claim of the petitioner in the
case of seeking exemption under Section 10AA
of the Act.
7.Essentially therefore, in the submission of
Mr.Shah
Honorable
Supreme Court is a landmark decision on
deduction u/s 10A / 10B / 10AA of the Act, wherein
the Honorable Supreme Court has actually
settled ... long drawn litigation
on whether the provisions of sections
10A / 10B / 10AA are deduction provisions or
exemption provisions and the stage at which
deduction
support of the same, petitioner has sought for
incorporating prayer in paragraph 10AA. A perusal
of the averments made in the application would
indicate that ... filed challenging the
order dated 19.12.2005 which is an order passed
under Section 5(1) of the PP Act, ordering eviction
of all the petitioners
