Allowability of Deduction Claim u/s 80IB (4) - As the assessee's ...

Case Laws Income Tax

November 4, 2013

Allowability of Deduction Claim u/s 80IB (4) - As the assessee's industrial undertaking was 'located in an industrially backward State' of Pondicherry, there was no need to fulfill the requirements of SSI - AT

View Source

← Previous Next →

Allowability of Deduction Claim u/s 80IB (4) - As the assessee's ...

Case Laws Income Tax

November 4, 2013

You may also like:

Allowability of deduction u/s 80IA(4) - the incentive received as per the scheme of the Central Govt. had no first degree connection with the industrial undertaking of...

Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional...

Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of...

Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic...

Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of...

The case involves a dispute regarding the eligibility of deduction u/s 80IB for profits derived from repairs and maintenance services of moulds in an industrial...

Nature of assessee – Industrial undertaking or not – the film production unit or Company is an industrial undertaking and therefore section 80IB of the Act can be...

Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Deduction u/s.80IB(4) in respect of Scrap Sales - whether Scrap Sales be treated as income derived from business activity of the industrial undertaking - . No claim of...

Deduction u/s 35AB allowed for acquiring technical know-how for business use, even if manufacturing facility not commenced during the year. Net incomes not derived from...

Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion...

Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

Assessee has withdrawn its claim of deduction under Section 80IB, which was accompanied by revised return – assessee again claimed deduction - deduction allowed - AT

Penalty u/s 271(1) - addition of wrong claim u/s 80IB made by assessee in the return & surrendered during scrutiny proceedings - such claim is solely based on the report...

Quick Updates: