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2018 (1) TMI 1558 - HC - Income TaxDeduction u/s 80IA - Tribunal held that the Head Office expenses cannot be allocated to profits derived from 100% export oriented units falling under Section 80IA - HELD THAT:- For the reasons as indicated in our order in [2018 (1) TMI 900 - BOMBAY HIGH COURT] and [2018 (1) TMI 1557 - BOMBAY HIGH COURT ] in respect of the same Respondent-Assessee for the assessment year 2002-03 and 2003-04, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. Claim of depreciation on 'goodwill' - HELD THAT:- Issue herein was also raised by the Revenue in [2018 (1) TMI 900 - BOMBAY HIGH COURT] in respect of the same Respondent-Assessee relating assessment year 2002-03. We have by an order passed today not entertained the Income Tax Appeal on this issue / question. Accordingly, for the reasons mentioned in our order passed today this question does not give rise to any substantial question of law. Thus, not entertained. Disallowance u/s 14A being 0.5% of the average nonstrategic investments -TDS provisions applicability for the provisions made at the year end - amount claimed as provision for leave encashment in view of Section 43B(f) of the Act? - Appeal is admitted on the substantial questions of law at Nos. 1, 2 and 3 hereinabove.
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