Is deduction u/s 10A of the Income Tax Act given to the “profits and gains derived by an undertaking”?
Last updated: 22 July 2021
Court :
ITAT Bangalore
Brief :
The assessee has filed these appeals relating to AY 2010-11 and 2012-13. The appeal filed for AY 2010-11 is directed against the order dated 30-08-2019 passed by Ld CIT(A)_10, Bengaluru. The appeal filed for AY 2012-13 is directed against the assessment order dated 23-11-2016 passed by the assessing officer u/s 143(3) r.w.s 144C(13) in pursuance of directions given by Ld Dispute Resolution Panel (DRP).
Citation :
ITA No.2292/Bang/2019
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Published in Income Tax
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