https://www.taxtmi.com/caselaws?id=466963 Section 10A deduction is available for the specified STPI/SEZ units, including units acquired through slump sale, where they qualify as separate eligible undertakings under established Tribunal precedent. Telecommunication and foreign currency expenditure must receive the prescribed exclusion treatment in computing the export deduction. Depreciation on goodwill arising from slump-sale acquisitions must be decided after determination of the earlier year in which goodwill was first claimed. TDS credit claimed in a revised return requires fresh verification of actual credit entries. Transfer-pricing comparability must apply the turnover filter, sustaining exclusion of companies outside the prescribed size thresholds. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 28 Feb 2026 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466963 Section 10A deduction is available for the specified STPI/SEZ units, including units acquired through slump sale, where they qualify as separate eligible undertakings under established Tribunal precedent. Telecommunication and foreign currency expenditure must receive the prescribed exclusion treatment in computing the export deduction. Depreciation on goodwill arising from slump-sale acquisitions must be decided after determination of the earlier year in which goodwill was first claimed. TDS credit claimed in a revised return requires fresh verification of actual credit entries. Transfer-pricing comparability must apply the turnover filter, sustaining exclusion of companies outside the prescribed size thresholds. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466963