Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Disallowance of deduction u/s 10B - The tribunal examined the appellant's claim regarding deductions under Section 10B for miscellaneous incomes like scrap sales and tool development income. It referred to judicial precedents and the Act's provisions, concluding that such incomes, being integral to the business operations of Export Oriented Units (EOUs), qualify for deduction under Section 10B. This interpretation aligns with the legislative intent to encourage exports by offering tax incentives for incomes directly related to the business activity of EOUs.
Disallowance of deduction u/s 10B - The tribunal examined the appellant's claim regarding deductions under Section 10B for miscellaneous incomes like scrap sales and tool development income. It referred to judicial precedents and the Act's provisions, concluding that such incomes, being integral to the business operations of Export Oriented Units (EOUs), qualify for deduction under Section 10B. This interpretation aligns with the legislative intent to encourage exports by offering tax incentives for incomes directly related to the business activity of EOUs.
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