Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

Bench: V.V.S.RAO,RAMESH RANGANATHAN

10B, 10BA, 10BB and 10C are the other group of provisions which are special provisions in respect of newly established undertakings either in free trade zones, Special Economic Zones, 100 per cent export oriented undertakings and industrial undertakings in the North Eastern Region. These permit deduction of whole or part of the profits for certain period while computing the total

Commissioner of Income Tax, vs. Agricultural Market Committee,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

10B, 10BA, 10BB and 10C are the other group of provisions which are special provisions in respect of newly established undertakings either in free trade zones, Special Economic Zones, 100 per cent export oriented undertakings and industrial undertakings in the North Eastern Region. These permit deduction of whole or part of the profits for certain period while computing the total

Commissioner of Income Tax-3, vs. M/s State Bank of Hyderabad

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10B are concerned, besides the nature of unit being different Free Trade Zone Unit (S.10A) and 100% EOU Unit (S.10B), the substance of these Date of Judgment 23-07-2018 I.T.A.No.77 /2016 Pr.Commissioner of Income Tax & Anr., Vs. M/s. GE Medical Systems India Pvt. Ltd., 9/19 provisions is the same, the difference is only in the categories of assessee

J Anjaneya Sharma vs. Commissioner of Income Tax-V

10B[1][e] of the Rules?” Date of Judgment 12-07-2018, ITA Nos.508/2013 & 329/2014 M/s. Business Process Outsourcing India Pvt. Ltd., Vs. Income Tax Officer. 4/10 4. Learned Counsel for the Appellant-Assessee does not press substantial question No.4. 5. Submission is taken on record. 6. The learned Tribunal, after discussing the rival contentions of both the Appellants-Assessee

Commissioner of Income Tax, vs. M/s Mohan Milk Line Private Limited,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10B of the Income Tax Rules and also when the sale of the turnover and profit margins are not linked in the software industry unlike capital intensive companies?” (2) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that Tata Elxsi Limited cannot be taken as comparables on the basis

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

10b Mahendrakumar Mafatlal Shah, both of Mumbai Indian Inhabitants, having present address at A/1003 Gokul Vrindavan, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 11a Atul Shakaralal Shah 11b Alpa Atul Shah, both adults, of Mumbai, Indian Inhabitants, having present address at B/104 Shanti Apartment No.1, Mathuradas Ext Road, Kandivali (West), Mumbai 400 067. 12a Hemant Zaverilal Shah