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Income exempt under section 10a


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Or by an Indian Concern to the Central govt.
Services may be provided in India or outside.Its not necessary that the scholarship should be financed by Govt.Emoluments other than share of profit received from the firm such as remuneration, interest, etc.Commuted value of pension Pension received / of pension commuted.10A / 10B Restriction on transfer of technical manpower under Circular Nos.14 and 12 of 2014 The Central Board of Direct Taxes (cbdt) had issued a Circular.12 of 2014,.18.7.2014, by way of clarification regarding allowability of deduction under section 10A / 10AA,.Employee also receives gratuity 1/3 of Commuted value of pension.Read More, posted Under: Income Tax, judiciary, all itat, itat Kolkata.Noticeable fact is that a loss on sale of US 64 units cannot be setoff against any income in its year of purchase since income from US 64 is exempt from tax and no deduction can be allowed against already exempt income.Entire amount Income must be derived in pursuance of an agreement entered into with the Central Government The agreement must be for providing services in projects connected with the security of India.Prescribed Allowances Entire amount Amendment: Under the amendment provided in Finance Bill 2006 the Pattern of exemptions will be as follows: Daily Allowance Fully exempt for Member of Parliament as well as for Members of State Legislature Constituency Allowance Fully exempt for Member of Parliament.Read More Posted Under: Income Tax Judiciary All itat, itat Delhi Sec 10A Deduction allowed to new unit being independent unit, physical demarcation with old unit not relevant dcit Vs M/s E-Soft Technologies Ltd.10(13A) An individual House rent allowance Least of the following:. .Dcit that both the submission of the assessee is unacceptable.1,500 or Income of the Minor, Whichever is lower.Vs.I.T., Kol-3, (itat Kolkata), in a major relief to the Ernst Young Pvt Ltd (EY the Kolkata bench of the itat confirmed the original black ops mod tools xbox 360 assessment order passed by the Assessing Officer allowing deduction under sections 10A and 10AA setup.exe file for office 2007 of the Income Tax Act.Only when the Commissioner was seized of the proceedings under Section 263, the assessee raised an alternative claim for the benefit of Section 10A.
Rent paid 10 of Salary.
The sixth proviso to the said section provides that every person, being an individual or Hindu undivided family or an association of person or a body of individual.




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