{"id":234553,"date":"2020-08-22T12:00:57","date_gmt":"2020-08-22T06:30:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=234553"},"modified":"2020-08-22T10:46:25","modified_gmt":"2020-08-22T05:16:25","slug":"kar-hc-deductions-falling-under-s-10-b-of-income-tax-act-cannot-be-computed-without-setting-off-brought-forward-business-losses-and-unabsorbed-depreciation","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/22\/kar-hc-deductions-falling-under-s-10-b-of-income-tax-act-cannot-be-computed-without-setting-off-brought-forward-business-losses-and-unabsorbed-depreciation\/","title":{"rendered":"Kar HC | Deductions falling under S. 10-B of Income Tax Act cannot be computed without setting off brought forward business losses and unabsorbed depreciation"},"content":{"rendered":"

Karnataka High Court:<\/strong> A Division Bench of Alok Aradhe and H.T. Narendra Prasad, JJ. set aside the decision of the Income Tax Appellate Tribunal in favour of the assessee.<\/p>\n

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 (IT Act) wherein an order passed by the Income Tax Appellate Tribunal (ITAT) was challenged.<\/p>\n

The substantial question under deliberation was:<\/p>\n

If the ITAT was correct coming to the decision that deductions which fall under Section 10-B of IT Act the can be computed without setting off of brought forward business losses and unabsorbed depreciation?<\/em><\/strong><\/p>\n

The Court relied on the decision in CIT v. Yokogawa (India) Ltd., <\/em>2016 SCC OnLine SC 1491<\/a> and held that the decision of the Tribunal in the said matter was incorrect. Therefore, the above-mentioned question was answered in favour of the assessee.[Commissioner of Income Tax v.\u00a0 Mind Tree Consulting Ltd., I.T.A No. 50 of 2013, decided on 17-08-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Karnataka High Court: A Division Bench of Alok Aradhe and H.T. Narendra Prasad, JJ. set aside the decision of the Income Tax <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31242,31142,43176,13081,30953,43175],"class_list":["post-234553","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-assessee","tag-business","tag-depreciation","tag-income-tax-act","tag-itat","tag-section-10-b-it-act"],"yoast_head":"\nKar HC | Deductions falling under S. 10-B of Income Tax Act cannot be computed without setting off brought forward business losses and unabsorbed depreciation | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/22\/kar-hc-deductions-falling-under-s-10-b-of-income-tax-act-cannot-be-computed-without-setting-off-brought-forward-business-losses-and-unabsorbed-depreciation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kar HC | Deductions falling under S. 10-B of Income Tax Act cannot be computed without setting off brought forward business losses and unabsorbed depreciation\" \/>\n<meta property=\"og:description\" content=\"Karnataka High Court: A Division Bench of Alok Aradhe and H.T. 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