University under section 3 of the University Grants Commission Act, 1956; or (vii) an Indian Institute of Technology within the meaning of section ... notification, specify in this behalf. [ Similar to Section 10 , Section 10A , Section 10AA , Section 10B , Section 10C and Section 16 from The Income
articles or things or provide any services, as referred to in section 10AA of the Income-tax Act, 1961; and (b) such assessee is eligible ... amount of deduction is calculated as per the provisions of section 10AA of the Income-tax Act, 1961; and (ii) the deduction under this
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
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
u/s. 143(1)(a) of the Act determining
income at Rs. 724,67,72,290/-, after making two
adjustments, firstly, denied deduction claimed ... inadvertently adopted the figure of total
income calculated by the CPC u/s. 143(1)(a) of the Act, which
is not in accordance with
u/s. 143(1)(a) of the Act determining
income at Rs. 724,67,72,290/-, after making two
adjustments, firstly, denied deduction claimed ... inadvertently adopted the figure of total
income calculated by the CPC u/s. 143(1)(a) of the Act, which
is not in accordance with
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
units.
The CIT(A) relied on the Explanation below sub- section 1 of section 10AA of
the Act and held that the deduction under section ... submitted that the explanation below sub- section 1 of
section 10AA does not disturb the computation of deduction under section
10AA
units.
The CIT(A) relied on the Explanation below sub- section 1 of section 10AA of
the Act and held that the deduction under section ... submitted that the explanation below sub- section 1 of
section 10AA does not disturb the computation of deduction under section
10AA
