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Income Tax Case Laws - Section: 80JJA

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Cases for Section: 80JJA
Showing 1 to 8 of 8 Records
 

2014 (10) TMI 177 - ITAT AHMEDABAD

M/s. Facets Polishing Works Pvt. Ltd. Versus The DCIT, Circle-1, Surat

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 has duly placed on record the entire process and the stages through which the rough diamond undergoes for becoming the polished diamond, which is a separate and distinct product and has a different u.....


2014 (10) TMI 171 - ITAT HYDERABAD

M/s. Sri Biotech Laboratories India Ltd. Versus The Asst. CIT Circle-3(2), 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 lapse on the part of the MD is understandable - A person recuperating from a disease like heart problem must be still under some stress and strain and for that reason many official acts and deeds requ.....


2014 (12) TMI 132 - ITAT MUMBAI

Karp Impex Ltd. Versus DCIT -5(2), Churchgate, 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 assessee is in the business of trading, processing and exporting of cut and polished diamonds had during the year engaged new regular employees, to whom the assessee had paid additional wages and in that.....


2014 (9) TMI 45 - ITAT BANGALORE

M/s ONMOBILE GLOBAL LTD Versus ADDL COMMISSIONER OF INCOME TAX

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 bonus shares and the IPO - the expenditure related to the issue of bonus shares is revenue expenditure as held in Commissioner of Income-Tax Versus General Insurance Corporation 2006 (9) TMI 116 - SUP.....


2014 (3) TMI 28 - GUJARAT HIGH COURT

MAPS ENZYMES LTD. Versus DEPUTY COMMISSIONER OF INCOME TAX.

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 been allowed by the AO on due application of mind - Even with respect to claim under section 80IB of the Act, the claim was made by the petitioner - Relying upon Sri Krishna(P.) Ltd. v. ITO 1996 (7) T.....


2012 (12) TMI 666 - BOMBAY HIGH COURT

THE COMMISSIONER OF INCOME TAX-II, PUNE Versus SMT PADMA S BORA

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 no universal definition of the word waste & has to be understood contextually i.e. place where it arises and the manner in which it arises during the processing of some article. The fact that suga.....


2010 (2) TMI 715 - ITAT, Pune

DCIT and Anr. Versus Padma S. Bora

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 fuel or organic manure - business of collecting and processing or treating the bagasse which is biological waste or bio-degradable waste into briquettes for fuel - Held that - it is not fair to restri.....


2008 (3) TMI 371 - ITAT JAIPUR-B

Arvind Gupta. Versus INCOME TAX OFFICER.

Allowability


 
   
 
 
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