Section 260

Section 10A, Sec. 260A, Section 10B, Section 56, Section 80HHC, Section 80HHE

Karnataka H.C : The statute allows exclusion of such expenditure expressly only from the Export Turnover by way of specific definition of export turnover defined in the Act, while there is no specific provision in Section 10A warranting exclusion of the above expenses from the Total Turnover

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High Court Of Karnataka Pr.CIT And Anr. vs. M/S Sasken Communication Technologies Ltd. Section 10A, 10A(1), 10A(2), 10A(3), 10A(4), 10A(6), […]

Income Tax Case Laws, Sec. 260A

Karnataka H.C : The Tribunal is correct in directing the assessing officer to exclude expenses incurred in foreign currency and other expenses that has been excluded from ETO, from the total turnover also and accordingly recomputed the deduction under section 10A without appreciating the fact that there is no provision in sec. 10A that such expenses should be reduced from the total turnover also as clause (iv) of the Explanat on 2 to Sec. 10A provides that such expenses are to be reduced only from the export turnover

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High Court Of Karnataka Pr.CIT And Anr. vs. Cypress Semiconductors Technology India Pvt. Ltd. Section : 260A Asst. Year 2005-06

Section 92, Sec. 260A, Section 260, Section 92CA

Karnataka H.C : Whether on the facts and in the circumstances of the case, the Tribunal is right in law in directing the AO/TPO to confine Arms Length Adjustment to the value of international transactions in the manufacturing segment of the assessee by relying on the decision of it in case of assessee itself which has not reached finality without appreciating that TPO has chosen TNMM method as the most appropriate method for determinate ion of ALP with regard to the manufacturing segment and has accepted same comparable as selected by assessee for bench marking analysis?

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High Court Of Karnataka Pr.CIT & Anr vs. Products India Automotive Pvt. Ltd Section 92CA, 260-A Asst. Year 2010-11 Dr.

Sec. 260A, Income Tax Case Laws, Section 80-IB

Madras H.C : The ITAT is right in disallowing the claim of agricultural income of the assessee, which having failed to appreciate the evidence available on record by traversing beyond the scope of the records and against the findings given by the various statutory and judicial authorities as also the admissions made in the remand report by the assessing officer

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High Court Of Madras B. Jayalakshmi vs. ACIT Section 260A(7), 80-IB Asst. Year 1995-96, 1996-97 & 1997-1998 T.S. Sivagnanam &

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