TaxTMI 
TaxTMI 
section 10 A
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....ection 10 A<br> Query (Issue) Started By: - sathyanarayanan kasinathan Dated:- 5-10-2010 Last Reply Date:- 13-10-2010 Income Tax<br>Got 1 Reply<br>Income Tax<br>Facts of the Case: The Company proposes....
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.... to register itself with the STPI in-order to claim tax benefits available under the Income Tax Act. Questions: Can invoice for the period "June 2009 to December 2009" raised before registration wi....
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....th STPI and still tax exemption claimed for invoices after registration. If Invoices are dated after registration , for services rendered prior to registration, Is that allowable for tax exemption, T....
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....reatment of carried forward losses upto registration date. Any Procedure/conditions to be complied with for converting this existing unit into an STPI. Any suggestion you may deem fit. Reply By Sure....
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....nder Gupta: The Reply: In my the exemption u/s 10A for SEZ units are available for assessment year basis. Therefore, the invoices raised before getting registration but during the relevant previous y....
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....ear falling under sez exemption, you are very well eligible for the full exemption as per the scheme of section 10A. Regarding carried forward losses upto registration date, I am unable to understan....
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....d the issue since, the exemption is available since commencement of the manufacturing or production, the brought forward losses may be from other activity or business which are not same. Therefore, mo....
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....re details are required to see this issue.<br> Discussion Forum - Knowledge Sharing ....