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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    Excise Cenvat credit on Electricity Power bill    *    Applicability Of Service tax on Liquidated Damages    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    CENVAT CREDIT    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT    *    Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess - HC    *    TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which he can exercise even beyond the reasonable period of four years. - HC    *    Waiver or reduction of interest - Application u/s 220(2A) - It has also to be verified whether the default in payment of the amount was due to the circumstances beyond the control of the assessee and the assessee has cooperated with the enquiry. - CIT to reconsider the matter - HC    *    Merchandise Exports from India Scheme (MEIS) - Addition in Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B

Income Tax Case Laws - Section: 80JJA

Home Case Index Income Tax Sections List
Cases for Section: 80JJA
Showing 1 to 9 of 9 Records
  • 2016 (7) TMI 572 - ITAT AHMEDABAD

    Deduction under section 80JJA - profits and gains from business of collecting and processing of bio-degradable waste - Held that - Reasons for disallowing the claim of the assessee is identical, as was considered in the Asstt.Year 2006-07. The ld.AO ... ... ...

  • 2014 (10) TMI 177 - ITAT AHMEDABAD

    Deduction u/s 80JJA - Cutting and polishing of diamond does not amount to manufacture or not Held that - What is required to be examined is the process undertaken for conversion of raw / rough diamonds into superior or polished diamond - the assessee... ... ...

  • 2014 (10) TMI 171 - ITAT HYDERABAD

    Condonation of delay - Delay of 396 days Managing director of company undergone a surgery Held that - The MD of assessee-company was suffering from a serious disease pertaining to heart problem and ultimately had to undergo open heart surgery - such ... ... ...

  • 2014 (12) TMI 132 - ITAT MUMBAI

    Concealment of penalty u/s 271(1)(c) Correct and true facts supplied for claim u/s 80JAA - Whether penalty is exigible where the issue is covered by the Hon ble Supreme Court, only because, Hon ble Supreme Court interprets the law Held that - The ass... ... ...

  • 2014 (9) TMI 45 - ITAT BANGALORE

    Stamp Duty disallowed Whether stamp duty charges are included within the scope of the expenditure enumerated u/s 35D(2)(c) - Held that - The stamp duty charges claimed as deduction by the assessee included the charges pertaining to both the issue of ... ... ...

  • 2014 (3) TMI 28 - GUJARAT HIGH COURT

    Validity of Notice u/s 148 of the Act Reassessment of income after four years - Claim of deduction u/s 80IB and 80JJA of the Act allowed by the AO - Held that - The assessee specifically claimed the deduction under section 80JJA of the Act which has ... ... ...

  • 2012 (12) TMI 666 - BOMBAY HIGH COURT

    Deduction u/s.80JJA - manufacturing fuel briquettes from bagasse - Held that - Bagasse is a waste of the sugar factory. This waste is a bio-degradeable waste and the same is collected on consideration by the assessee from the factory. There could be ... ... ...

  • 2010 (2) TMI 715 - ITAT, Pune

    Deduction u/s 80JJA - business of collecting and processing or treating of bio-degradable waste for generating power or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or making pellets or briquettes for ... ... ...

  • 2008 (3) TMI 371 - ITAT JAIPUR-B

    ... ...
    ... ... to restrict the disallowance at 10 per cent of the expenses claimed. The assessee gets the relief accordingly. Thus ground No. 2 of the assessee is partly allowed. 3. In the result, the appeal of the assessee in ITA No. 799/Jp/2007 is partly allowed.

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