section 10B of the Income Tax Act

Losses - eligible units - income of other units - ITAT - KEI Industries Ltd - Taxscan
Losses incurred by eligible units can’t be set off against income of other units: ITAT [Read Order]
December 4, 2020
Supreme Court -
Sale of Scrap not includible in Total Turnover or Local Turnover as It is not assessee’s Main Business: ITAT [Read Order]
October 16, 2018
Re-Assessment
Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]
September 25, 2018
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