Kerala H.C : Appellant was entitled for deduction under Section 10B of the Income Tax Act 1961
High Court Of Kerala Nishant Export Vs. Assistant Commissioner of Income Tax, Circle-1, Mattancherry Section : 10B Assessment years : […]
Section 10B
deduction under Section 10B
Section 14A, Sec. 36(1)(iii)
Karnataka H.C : The assessee is entitled for deduction under section 10B of the Act by following its earlier order passed in the case of the assessee even when the assessee has not fulfilled the conditions set out in the said provision and the orders relied upon by the Tribunal has not reached finality
High Court Of Karnataka CIT, Bangalore vs. Himatsingka Seide Ltd. Section 14A, 36(1)(iii) Assessment Year 2007-08 Jayant Patel And B.V.
Section 10B
Delhi H.C : Whether ITAT was correct in law in allowing deduction u/s 10B of the Act to the assessee?
High Court Of Delhi CIT Vs. Heartland Delhi Transcription Services (P.) Ltd. Section 10B Assessment Year 2004-05 Sanjiv Khanna And
Section 10B
Madras H.C : The assessee was not entitled to exemption under Section 10B of the Income Tax Act, particularly when the assessee, originally a DTA unit was converted as 100% EOU unit
High Court Of Madras Super Auto Forge Ltd. vs. ACIT, Co. Range VI, Chennai Section : 10B Assessment Year :
Section 10B
Karnataka H.C : While ascertaining profit and loss accounts of an undertaking, unabsorbed depreciation of other undertaking cannot be set off for computing deduction under section 10B
High Court Of Karnataka CIT vs. Cheslind Textiles Ltd. Section : 10B N. Kumar And B. Manohar, JJ. It Appeal
Section 10A, Section 10B
Delhi H.C : The claim of deduction under Section 10-B of the Income Tax Act in respect of the assessees’ income derived from export of computer software was permissible
High Court of Delhi CIT vs. Regency Creations Ltd. Assessment years : 2003-04 Section 10B, 10A S. Ravindra Bhat And
Section 10B
Karnataka H.C : Reconstruction of business of the assessee from Gujarat to Bangalore having been allowed by the Deptt. of Telecommunications, Govt. of India the assessee would be entitled to claim exemption under Section 10B of the Act in view of the mandatory restriction imposed under clause (ii) of Section 10B(2) of the Act applicable for the assessment year 1992-93
High Court Of Karnataka CIT vs. Sasken Communications Tech Ltd. Assessment Year : 1992-93 Section : 10B N. Kumar And
Section 10B
Punjab & Haryana H.C : The assessee has validly withdrawn its exemption under section 10B, earlier claimed in the original return by validly filing a revised return under section 139(5) on March 31, 1998, in spite of the specific provisions of sub-section (7) of section 10B applicable for the relevant period
High Court Of Punjab & Haryana CIT vs. Rana Polycot Ltd. Assessment Year : 1997-98 Section : 10B Adarsh Kumar
Section 10B
Karnataka H.C : , the appellant’s Kunigal unit was entitled to the relief under section 10B of the Income-tax Act, 1961, for the assessment year 2002-03
High Court Of Karnataka Sami Labs Ltd. vs. ACIT Assessment Year : 2002-03 Section : 10B Mrs. Manjula Chellur And
