Search: capital gains

2 results for “capital gains”+ Section 44Dclear

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Section 10A22 Exemption2 Deduction2 Set Off of Losses2 Carry Forward of Losses2

M/S UNISYS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

ITA 67/BANG/2015[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.R.Reddy, CIT(DR)

Section 10A

44D are to be applied to each undertaking and not each business. This is because, section 10A is undertaking specific. That, the section is undertaking specific is discernible from the following :- • “Under sub-section 1 profits derived by the undertaking from the export of articles and things qualify for deduction; • Sub-section 2 prescribes certain conditions to be fulfilled

DCIT, BANGALORE vs. M/S UNISYS INDIA (P) LIMITED, BANGALORE

ITA 70/BANG/2015[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. George