Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Computation of capital employed: Rule 19A omitted, removing the specific rule-based guidance for section 80J compliance. Rule 19A, which prescribed the computation of capital employed in an industrial undertaking, a ship or the business of a hotel for purposes of section 80J, has been omitted by the Income-tax (Thirty-second Amendment) Rules, removing the specific rule-based computation provision from the Income-tax Rules, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Computation of capital employed: Rule 19A omitted, removing the specific rule-based guidance for section 80J compliance.
Rule 19A, which prescribed the computation of capital employed in an industrial undertaking, a ship or the business of a hotel for purposes of section 80J, has been omitted by the Income-tax (Thirty-second Amendment) Rules, removing the specific rule-based computation provision from the Income-tax Rules, 1962.
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