Deduction u/s 80IA - cargo handling contract entered into with ...

Income Tax

September 14, 2021

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC

View Source

← Previous Next →

Deduction u/s 80IA - cargo handling contract entered into with ...

Income Tax

September 14, 2021

You may also like:

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - the assessee is engaged in development operation and maintenance of an infrastructure...

Regarding the deduction u/s 80IA, the Tribunal affirmed that ground handling and cargo handling services provided by the assessee were covered within the scope of...

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...

Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

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...

Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the...

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...

Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that the cargo agent building constructed by the...

Deduction u/s. 80IA - eligibility of rental income - the rental income derived by the assessee from Cargo Agents, Airlines, Banks etc., is derived from the cargo...

Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is...

Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”

Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT

Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a...

Cargo Handling Services - Mining services - Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and...

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).

Quick Updates: