with Section 144B without complying with the provisions of
Section 144C is bad in law and liable to be quashed
Deduction u/s 10AA ... Assessment
without deducting additional order
depreciation u/s. 32(l)(iia)
3. Excess deduction allowed u/s. 10AA "on perusal of the records
with Section 144B without complying with the provisions of
Section 144C is bad in law and liable to be quashed
Deduction u/s 10AA ... Assessment
without deducting additional order
depreciation u/s. 32(l)(iia)
3. Excess deduction allowed u/s. 10AA "on perusal of the records
prescribed under section 92BA and section
80IA(10) is read as under;
Section 92BA .For the purposes of this section and sections ... section (10) of section 80-IA ;
(v) any transaction, referred to in any other section under Chapter VI-A or section
10AA , to which provisions
statutory provisions -
Section 43B in the case of the employer's contribution and Section 36(v) read with
Section ... undertaking to which this section applies shall not be included in the total
income of the assessee." and Section 10AA provides tax exemptions
test of sub-section (9), which
incorporates the provisions of sub-section (8) and sub-section (10) of Section ... been claiming exemption u/s 10A from AY 2006-07 to AY
2011-12, and exemption u/s 10AA from AY 2011-12 onwards. Merely
NFAC), Bhubaneswar, erred
in confirming the reduction of exemption claimed U/sec 10AA
by Rs.46,23,130/- ignoring the fact that the Assessing Officer ... erred in calculating the exemption amount U/sec 10AA based
on original ratio as against the revised ratio after adjustment to
profit
while
completing the assessment under section 143(3) disallowed the claim of deduction
under section 10AA of the Act, to the tune ... 4308/Mum/2024
Bombay Jewellery Manufactures
Disallowance of deduction under section 10AA of the Act
3. During the course of assessment proceedings the Assessing Officer
granting relief u/s 90/91 for foreign taxes paid on income
which is not taxable in India u/s 10AA of the Income ... erred in deleting the disallowance of claim of deduction under section 10AA in
respect of interest income which was claimed during the course of assessment
Utility Supply Private Limited,Mumbai vs Dcit Central Circle 8(4) Mumbai, Mumbai on 3
profit from business.
Further, sub-section Section 80A of the Act was introduced
section 4 of Section
vide Finance ... deduction.
5.6 Section 80A(4) is as under
(4)) Notwithstanding anything to the contrary contained in
section 10A or section 10AA or section
