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Displaying items by tag: 10B

Tuesday, 08 September 2015 14:52

Deductions u/s 10A or 10B - Tribunal cannot decline to maintain cross objections even if the ground is not raised earlier - Tribunal can decide appeal on any ground after giving opportunity of being heard - Delhi High Court

Deductions u/s 10A or 10B - Tribunal cannot decline to maintain cross objections even if the ground is not raised earlier - Tribunal can decide appeal on any ground after giving opportunity of being heard - Delhi High Court

Fast Booking (I) Pvt. Ltd. vs. DCIT

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2(7) 2(15) 2(22) 2(22)(e) 2(b) 4(i) 9(1) 10(2) 10A 10B 11 12 12A 12AA 13 14 14(A) 14A 22 23 24 28 32 35 35(2A) 35A 35D 36 36(1) 36(1)(ii) 36(1)(iii) 36(2) 37 37(1) 40(A) 40(a)(i) 40(a)(ia) 40(a)(iii) 40A 40A(2)(b) 40A(3) 40B 41 41(1) 43 43(5) 43B 44 44AB 45 47 48 50(2) 50B 50C 54 54(G) 54F 55A 68 69 69C 71(2) 72 73 80G 80HHC 80IA 80IB 80IB(7A) 80IC 80P 90 92 92C 92CA 92F 111A 115AC 115AD 115BBE 115JA 115JB 115WE 115WG 124 127 132 132(4) 133 133(6) 133A 139 139(1) 142(2A) 143(2) 143(3) 144(3) 144C 145 145(3) 147 148 150 151(2) 153A 153C 154 155(2) 158 158BB 158BC 158BE 158BFA 159(2) 192 194A 194C 194I 194J 195 199 201 201(1) 201(1A) 206C 244(1A) 244A 245 245C 245D 252 254 254(2A) 260A 263 264 269SS 271 271(1)(b) 271(1)(c) 271AAA 271D 274 276B 282 292C Rule 8D Rule 46A

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