Home Highlights June 2013 Year 2013 This

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1. Profit of eligible unit by on account Baggase Purchase u/s 80-IA(8) r.w.s. 80-IA (10) - Assessee’s manufacturing unit has sold “bagaase” to assessee’s power unit at Rs....

2. 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).

3. Deduction u/s 80-IA - Whether the Tribunal was right in holding that the deduction under Section 80-IA is not allowable at all to the assessee since there was no taxable...

4. Disallowance of deduction u/s 80-IA & 80-IB - the contention of the revenue that the assessee has not conducted any business at Silvassa and the assessee has diverted...

5. Deduction u/s 80IB(4) on account of insurance claim received on loss of stock – deduction allowed u/s 80 IB - AT

6. Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government...

7. Apportionment of bad debt written off to the eligible units and registering profit of those eligible units for the purpose of allowing deduction u/s 80-IB and 80-IC, as...

8. Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are...

9. Deduction u/s. 80-IB - Profit derived from the business of manufacture and sale of Pig Iron - Profit from the sale of slag, being a by-product - concurrent findings of...

10. 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,...

11. Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”...

12. Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether “profit and gain“ from captive consumption of electricity supplied from the...

13. Deduction u/s 80-IB - reconstruction of a business already in existence - assessee setting up of an industrial unit by purchase of old/used plant and machinery defeat...

14. Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the...

15. Deduction u/s 80-IA - book profit computation u/s 115JA - profit and gain from captive consumption of electricity supplied from generator set and which cannot be sold to...