Search: disallowance

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Section 10A5 Section 10B4 Section 2533 Section 10A(5)2 Section 143(3)2 Deduction2

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

In the result, the appeals of the Revenue as well as the Cross Objections of the

ITA 227/COCH/2019[2009-10]Status: DisposedITAT Cochin22 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10Section 10ASection 10BSection 143(3)Section 253Section 263

disallowed. I.T.A. Nos. 227-229/Coch/2019 & C.O. Nos. 26 to 28/Coch/2019 4.2 Regarding claim for exemption u/s. 10A, according to the Assessing Officer as per Section 10A(2) clauses (i) to (iii) in order to avail exemption under section 10A, the assessee has to fulfill the following conditions: Section 10A(2): This section applies to any undertaking which fulfills

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM