New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

Export Without Central Excise registration Time of removal of goods service tax credit on commission service received service tax credit on new building Trust Registartion Excise Duty on Tooling developed by Supplier Cenvat credit On Railway receipt Query on Rent a ceb service Works Contract Under Service Tax and Haryana VAT IS CAS 4 certificate required.

Income Tax Case Laws - Section: 80JJA

 

Income Tax


Cases for Section: 80JJA
 
Showing 1 to 4 of 4 Records
 

2014 (3) TMI 28 - GUJARAT HIGH COURT

MAPS ENZYMES LTD. Versus DEPUTY COMMISSIONER OF INCOME TAX.

Validity of Notice u/s 148 of the Act Reassessment of income after four years - Claim of deduction u/s 80IB and 80JJA of the Act allowed by the AO - Held that:- The assessee specifically claimed the deduction under section 80JJA of the Act which ha ......

2012 (12) TMI 666 - BOMBAY HIGH COURT

THE COMMISSIONER OF INCOME TAX-II, PUNE Versus SMT PADMA S BORA

Deduction u/s.80JJA - manufacturing fuel briquettes from bagasse - Held that:- Bagasse is a waste of the sugar factory. This waste is a bio-degradeable waste and the same is collected on consideration by the assessee from the factory. There could be ......

2010 (2) TMI 715 - ITAT, Pune

DCIT and Anr. Versus Padma S. Bora

Deduction u/s 80JJA - business of collecting and processing or treating of bio-degradable waste for generating power or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or making pellets or briquettes for ......

2008 (3) TMI 371 - ITAT JAIPUR-B

Arvind Gupta. Versus INCOME TAX OFFICER.

Allowability ......

........... entertainment are not properly maintained some vouchers related to these expenses are self-made. I therefore add a sum of Rs. 59,393 to the income of the assessee. 12. The learned CIT(A) confirmed the action of the AO. 13. We have perused the facts of the case. The findings of the AO that there is a personal element in the expenses claimed in the absence of log book of cars, call registers of telephone and vouchers for car repairs, local conveyance, travelling and entertainment are not properly maintained and some vouchers are self-made. Non-business purpose in the expenses claimed in view of the deficiencies pointed out by the AO, cannot be ruled out. The disallowance appears to be on the higher and therefore the AO is directed to restrict the disallowance at 10 per cent of the expenses claimed. The assessee gets the relief accordingly. Thus ground No. 2 of the assessee is partly allowed. 3. In the result, the appeal of the assessee in ITA No. 799/Jp/2007 is partly allowed.

 
   
 
 
1
 

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.