Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the ...

Case Laws Income Tax

July 19, 2023

Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the Empowered Committee - The objection of the AO that the Industrial Park was being developed by the partnership firm is also not factually correct, in view of the explanation offered by the Assessee and also the letter issued by the Competent Authority. Once the Central Government grants the approval, it is incumbent on the part of the AO to grant the claim of deduction. - HC

View Source

← Previous Next →

Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the ...

Case Laws Income Tax

July 19, 2023

You may also like:

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...

Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC

Deduction u/s 80IA(4)(iii) - Excluding signage income - It is not in dispute that the signage income is derived from the tenants occupying the building forming part of...

Disallowance of deduction claimed u/s. 80IA(4)(iii) in respect of profit derived from "Industrial Park Salarpuria Softzone - The deposits interest from BESCOM which was...

Deduction u/s. 80IA(4)(iii) of the IT Act – Benefit u/s. 80IA(4)(iii) could be availed only after approval by DIPP under scheme - AT

Allowability of deduction u/s 80-IA(4)(iii) - Additions against bogus purchases and bogus expenditure - the enhanced profit of the industrial park, is the income...

Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the coordinate benches of this Tribunal in assessee’s own case in earlier AYs has allowed the assessee’s claim of...

Deduction u/s 80IA(4)(iii) - industrial park scheme - seeking rectification in the notification dated 26.12.2016 - The interpretation given by the Revenue would mean...

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

An application filed with the Ministry of Commerce and Industries for registration of the industrial park under the Industrial Park Scheme, 2002 to avail 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 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...

Deduction claimed under section 80-IB(10) - notify the industrial park of the petitioner under rule 18C of the Income-tax Rules, 1962 - The action of the CBDT...

Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India,...

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

Quick Updates: