Home Highlights January 2014 Year 2014 This

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1. Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the...

2. Deduction u/s 80IB(10) - Two contigoues flats purchase by buyers is only one residential unit which were having built up area more than 1000 sq. ft. or not - assessee is...

3. Deduction u/s 80IB - provisions should be interpreted liberally - even if the units constructed are both smaller and larger units with reference to the stipulated area,...

4. Deduction u/s 80-IB(10) - The balcony areas, which were added as forming part of the built of area of the 16 flats which were considered as exceeding the built up area...

5. Claim of deduction u/s 80IB(10) of the Act – Scope of the term Built up area - the area of courtyard cannot be included to calculate the built-up area in terms of...

6. Deduction u/s 80IB(10) – Whether the CIT(A) erred in holding that 1BHK flats where-ever converted into duplex had built up areas of more than 1000 sq ft and such flats...

7. Deduction u/s 80IB - inclusion / exclusion of balcony - built up area - admittedly if the balcony area is excluded

8. Deduction u/s 80IB by excluding job work from the turnover - The assessee has satisfied all the conditions for claiming deduction u/s 80IB and proportionate disallowance...

9. Five independent flats treated as single unit u/s 54F – the built up area got translated into five flats - the transaction was not with regard to the number of flats but...

10. development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to...

11. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

12. Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also...

13. Deduction u/s 80IB(11C) - additional income offered during survey - investment in building - excess cash found - while confirming the additions, deduction 80IB(11C) disallowed.

14. Effective tax rate on complex, building, flat etc.

15. Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - the appellant is selling the commercial built-up space to the private...