S. 11 : Property held for charitable purposes-Statutory Board under control of State Government-Entitled to exemption. [S. 2(15)]
S. 11 : Property held for charitable purposes-Statutory Board under control of State Government-Entitled to exemption. [S. 2(15)]
S. 11 : Property held for charitable purposes-Town Planning Authority Constituted Under State Law-Entitled to exemption. [S.2(15), Gujarat Town Planning Act, S. 22]
S. 11 : Property held for charitable purposes-Preservation of environment is charitable purpose-Institution engaged in management of liquid and solid wastes of industrial area-Entitled to exemption. [S. 2(15)]
S. 11 : Property held for charitable purposes-Authority constituted under State Town Planning Act-Entitled to exemption. [S. 2(15)]
S. 10B : Export oriented undertakings-Expansion of existing processing capacity-Eligible deduction. [S. 10B(7), Industrial, (Development and Regulation) Act, 1951, S.14]
S. 10B : Export oriented undertakings-Export turnover-Expenditure in foreign exchange for provision of technical services outside India is includible Amortisation expenses-Matter remanded to Tribunal. [S. 37(1), 254(1)]
S. 10B : Export oriented undertakings-Export turnover-Expenses incurred in foreign exchange to provide technical services outside India and for product development-Expenditure cannot be excluded from export turnover.
S. 10A : Free trade zone-Carry forward losses of technology park unit and current year loss of non-Software technology park unit -Before allowing the deduction-Reimbursement of expenditure towards telecommunication expenses and foreign travel expenses incurred in foreign currency are to be excluded from total turnover and for computation of deduction.
S. 10A : Free trade zone-Providing human resources services-Entitled to deduction.
S. 10A : Free trade zone-Separate accounts need not be maintained- Undertaking starting manufacture on or after 1-4-1995 must have 75 Per Cent. of sales attributed to export-Apportionment of expenses is held to be reasonable-Sub-contractors giving software support to assessee on basis of foreign inward remittance-Claim by sub-contractors would not affect assessee’s claim. [S. 80HHE]