Home Highlights September 2014 Year 2014 This

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1. Eligibility for deduction u/s 80IA - The Tribunal held that a joint venture undertaking engaged in developing a new Domestic Arrival Block at an airport, is eligible for...

2. Disallowance of deduction u/s 80IA(4)(i) - The tribunal noted the distinction between a developer (who assumes significant risks and responsibilities for the project)...

3. Deduction claimed u/s 80IA(4)(iii) in respect of profits from industrial park known as “Salarpuria Touchstone” - Undisputedly till date the project has not been notified...

4. Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government...

5. Deduction u/s 80IA(4) - Developer of works contractor - Disallowance of claim as no development of the infrastructure facility carried away - the assessee-company has...

6. 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...

7. 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...

8. Deduction u/s.80IA(4) - the contractor, who undertakes for road Widening of the National Highways from 2 lines to 4 lines, is eligible for deduction u/s 80IA(4) - AT

9. Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership...

10. Deduction claimed u/s 80IA(4)(iv)(c) - There is no requirement of capitalization of expenditure on renovation and modernization in the books of accounts is condition...

11. Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his...

12. Profit eligible for deduction u/s 80IA(4) - increased eligible profit due to disallowance of bogus purchase - All the activities carried on by the assessee are eligible...

13. Deduction u/s.80IA - E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii)

14. Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

15. Deduction u/s 80IA(4) denied - The fact that the contract has been awarded by respective Municipal Authorities does not make the assessee ineligible for claim of...