When the provision of section 80lA had been substantially ...

Case Laws Income Tax

April 8, 2017

When the provision of section 80lA had been substantially amended and where the enterprise was only a developer of the Infrastructure facility, deduction could not be denied u/s 80-lA on the ground that the concept of BOT/BOOT was the main requirement for getting benefit of deduction u/s 80-lA - AT

View Source

← Previous Next →

When the provision of section 80lA had been substantially ...

Case Laws Income Tax

April 8, 2017

You may also like:

Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially

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 (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80...

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...

Amendment of section 80-IA. - deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - this...

Deduction under Sec 80IA(4) - there is no requirement that the assessee should have been the owner of the infrastructure facility. - Every contractor may not be a...

Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility -...

Deductions - In Respect Of Profits And Gains From Industrial Undertakings, Or Enterprises Engaged In Infrastructure Development - Notification

Amendment in Notification No. SO 1605(E), Dated 2-7-2008 - Deductions - In Respect of Profits and Gains From Industrial Undertakings, Or Enterprises Engaged In...

Amendment In Notification No.SO 1605(E), Dated 2-7-2008 - Deductions - In Respect of Profits And Gains From Industrial Undertakings, Or Enterprises Engaged In...

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...

Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of...

Notification No. 07/2019 - IGST(Rate) amended, by amending the entry related to cement.

TP Adjustment - Rejection of Associated Enterprises as the tested party - foreign Associated Enterprises satisfied all the criteria for being taken as a tested party....

Status of corporate debtor claiming as MSME - CIRP proceedings - Persons not eligible to be Resolution Applicant u/s 29A - No doubt an option is given to micro or small...

Quick Updates: