![AO rejects Deduction u/s 10AA due to Delaying filing Form 56F: ITAT rules Forms are Directory, cannot take away Rights [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094531-itat-itat-ahmedabad-itat-grants-full-deduction-cooperative-bank-tax-relief-tax-relief-for-cooperative-banks-taxscan.webp "AO rejects Deduction u/s 10AA due to Delaying filing Form 56F: ITAT rules Forms are Directory, cannot take away Rights [Read Order]")
AO rejects Deduction u/s 10AA due to Delaying filing Form 56F: ITAT rules Forms are Directory, cannot take away Rights [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad bench has dismissed the Revenue’s appeal against the allowance of deduction under Section 10AA...
![“Proceedings to Reopen Assessment not akin to Review Proceedings”: Bombay HC quashes Delayed Reopening due to Change of Opinion [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050069-assessment-bombay-high-court-bombay-hc-quashes-taxscan.webp "“Proceedings to Reopen Assessment not akin to Review Proceedings”: Bombay HC quashes Delayed Reopening due to Change of Opinion [Read Order]")
![Relief to EY GDS: ITAT Upholds S. 10AA Deduction, Rules Revised Return Irrelevant as No Changes in Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/EY-GDS-ITAT-Bangalore-Deduction-taxscan.jpg "Relief to EY GDS: ITAT Upholds S. 10AA Deduction, Rules Revised Return Irrelevant as No Changes in Claim [Read Order]")
![ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Sets-Aside-PCITs-Revision-PCITs-Revision-PCITs-Upholds-Deduction-Section-10AA-Due-to-Proper-AO-Review-AO-Review-taxscan.jpg "ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]")
![Exemption of Interest from Surplus Funds in Bank FDs allowable u/s 10AA of Income Tax Act for Exporters in SEZ: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Karnataka-High-Court-SEZ-Exports-TAXSCAN.jpg "Exemption of Interest from Surplus Funds in Bank FDs allowable u/s 10AA of Income Tax Act for Exporters in SEZ: Karnataka HC [Read Order]")
Freight Reduction, Telecommunication Charges and Expenses Recovery w.r.t. Migration/JTS from Total Turnover is Eligible for Deduction u/s 10AA of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that reduction of freight, telecommunication charges and recovery of expenses in respect of migration / job training services from...
![Freight Reduction, Telecommunication Charges and Expenses Recovery w.r.t. Migration/JTS from Total Turnover is Eligible for Deduction u/s 10AA of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Delhi-Total-Turnover-is-Eligible-for-Deduction-Telecommunication-Charges-Freight-Reduction-taxscan.jpg "Freight Reduction, Telecommunication Charges and Expenses Recovery w.r.t. Migration/JTS from Total Turnover is Eligible for Deduction u/s 10AA of Income Tax Act: ITAT [Read Order]")
Disallowance of Income Tax Deduction u/s 10AA on Audit objection grounds lack Independent View: ITAT quashes Revision Order [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal ( ITAT ) overturned the revision order issued by the Principal Commissioner of Income Tax ( PCIT ), which had disallowed Income Tax Deduction...
![Disallowance of Income Tax Deduction u/s 10AA on Audit objection grounds lack Independent View: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Jaipur-Income-Tax-Disallowance-Income-Tax-Deduction-TAXSCAN.jpg "Disallowance of Income Tax Deduction u/s 10AA on Audit objection grounds lack Independent View: ITAT quashes Revision Order [Read Order]")
CBDT Grants Extension for A.Y. 2023-24 Accountant Report Filing u/s 10AA(8) Deadline to 31st December 2023 [Read Notification]
The Central Board of Direct Taxes (CBDT), vide circular no. 18/2023 issued on 20th October 2023 has granted the extension for the Assessment Year 2023-24 accountant report filing under Section...
CBDT Introduces new Form No. 56F to be Furnished by Assessee from Accountant u/s 10AA(8); Amends Income Tax Rules [Read Notification]
The Central Board of direct taxes (CBDT) vide notification no. G.S.R. 786(E) issued on 20th October 2023 has notified the insertion of new Form No. 56F, which shall be furnished by the assessee from...
![CBDT Introduces new Form No. 56F to be Furnished by Assessee from Accountant u/s 10AA(8); Amends Income Tax Rules [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBDT-Introduces-new-Form-No.-56F-Assessee-from-Accountant-Income-Tax-Rules-taxscan.jpg "CBDT Introduces new Form No. 56F to be Furnished by Assessee from Accountant u/s 10AA(8); Amends Income Tax Rules [Read Notification]")
ITAT upholds Allowance of Deduction u/s 10AA of Income Tax Act on ground of Proper e-filing of Form 56F [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) upheld the allowance of deduction by the Commissioner of Income Tax (Appeals) under section 10AA of the Income Tax Act,1961 on the...
![ITAT upholds Allowance of Deduction u/s 10AA of Income Tax Act on ground of Proper e-filing of Form 56F [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/deduction-claim-allow-filing-electronic-filing-form-56F-income-tax-upheld-ITAT-taxscan.jpg "ITAT upholds Allowance of Deduction u/s 10AA of Income Tax Act on ground of Proper e-filing of Form 56F [Read Order]")
Activities of Import of Goods for Re-Export Falls Within Meaning of "Services" under SEZ Act: ITAT Allows Income Tax Deduction u/s 10AA [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that the activities carried out by the assessee falls within the ambit of “services”, the expression used in Section 10AA of the...
![Activities of Import of Goods for Re-Export Falls Within Meaning of Services under SEZ Act: ITAT Allows Income Tax Deduction u/s 10AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-Import-Goods-Re-Export-Falls-Meaning-Services-SEZ-Act-ITAT-Income-Tax-Deduction-TAXSCAN.jpg "Activities of Import of Goods for Re-Export Falls Within Meaning of Services under SEZ Act: ITAT Allows Income Tax Deduction u/s 10AA [Read Order]")