↓ Skip to Main Content
Digest of case laws Online digest of latest case laws
  • Home
  • Articles
  • Ask Your Query
  • Cause List
  • Digest
  • Info
  • Judgements
  • Upload Your Articles & Judgements
  • Others
    • Articles (Old)
    • Asson News
    • Blog
    • Feedback
    • Forum
    • Judgements (Old)
    • Vivad Se Vishwas Scheme Q&A
Home › Income-Tax Act › Subex Ltd. v. Add. CIT (2022)448 ITR 309 (Karn.)(HC)

Subex Ltd. v. Add. CIT (2022)448 ITR 309 (Karn.)(HC)

S. 10AA : Special Economic Zones-Computation of turnover-Telecommunication expenses not to be excluded from export turnover.

Held that  the Tribunal was not right in holding that the telecommunication expenses were to be excluded from export turnover in computing deduction under section 10AA. (AY.2009-10)

‹ New Noble Educational Society v. CCIT (2022) 448 ITR 594 / 219 DTR 89 / 329 CTR 137 / 143 taxmann.com 276 (2023) 290 Taxman 206 (SC) St. Augustine Educational Society v. CCIT (2022) 448 ITR 594 / 219 DTR 89 / 329 CTR 137 (SC) St. Patrick Educational Society (2022) 448 ITR 594 / 219 DTR 89 / 329 CTR 137 (SC) Sri Koundinya Education Society (2022) 448 ITR 594 / 219 DTR 89 / 329 CTR 137 (SC) R.R.M. Education Society (2022) 448 ITR 594 / 219 DTR 89 / 329 CTR 137 (SC)
CIT. v. Ghaziabad Development Authority (2022) 448 ITR 342 (All)(HC) CIT v. Aligarh Development Authority (2022)448 ITR 342 (All) (HC) CIT v. Haridwar Development Authority (2022)448 ITR 342 (All) (HC).Editorial: SLP of Revenue dismissed , CIT (E) v. Ghaziabad Development Authority (2023)454 ITR 803/ 293 Taxman 449 (SC)/Refer ( 2023) 293 Taxman 171 ( SC) ›

Latest Judgements

  • Balaji Landmarks LLP v. CBDT (Bombay High Court)
  • Summoning Advocates who give legal opinion or represent parties during investigation of cases and related issues Suo Motu Writ Petition (Crl.) No. 2 of 2025, WP (civil) (No.632 of 2025 and SLP (Criminal) No.9334 of 2025 dt. 31-10-2025. (2025) INSC 1275 (SC)
  • ITO-12(3)(1) v. Manju Diamonds Pvt. Ltd (ITAT Mumbai)
  • Nikita Gupta vs. ITO (ITAT Indore)
  • Maharishi Education Corporation (P.) Ltd. v. ITO (ITAT Delhi)

Latest Articles

  • Section 194T…. A Viewpoint
  • Income-tax Act, 2025- Penalties – Chapter XXI – Sections 439 to 472 (Other than Sections 448 and 449 Penalties relating to tax deduction at source) by Dr. K. Shivaram, Senior Advocate.
  • CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025
  • PUBLIC CHARITABLE TRUSTS AND PTEC IN MAHARASHTRA
  • When the Portal Goes Beyond the Notified Form – The Curious Case of Form No. 35

Categories

  • Allied Laws
  • GST Law
  • Income-Tax Act
  • Tax Laws

Recent Posts

  • Balaji Landmarks LLP v. CBDT (Bom)(HC) www.itatonline.org .
  • In Re: Summoning Advocates who give legal opinion or represent parties during investigation of cases and related issues Suo Motu Writ Petition (Crl.) No. 2 of 2025, WP ( civil ) (No.632 of 2025 and SLP ( Criminal ) No.9334 of 2025 dt. 31-10-2025. (2025) INSC 1275 (SC)
  • ITO-12(3)(1) v. Manju Diamonds Pvt. Ltd ( Mum)( Trib) www.itatonline.org
  • Maharishi Education Corporation (P.) Ltd. v. ITO (SMC ) (Delhi)(Trib.) www.itatonline .org
  • Jayapriya Company v. DCIT (Chennai)(Trib.) www.itatonline.org

Meta

  • Log in
  • Entries feed
  • Comments feed
  • WordPress.org
    © 2025 The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org.

    Discover more from Digest of case laws

    Subscribe now to keep reading and get access to the full archive.

    Continue reading