Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Deduction u/s. 80IA - Mere moving an application for being ...


Application for Section 80IA(4)(iii) Deduction Denied if 2002 Scheme Was Inactive or Inapplicable in 2007.

July 1, 2013

Case Laws     Income Tax     AT

Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002 scheme was not in operation and not applicable - AT

View Source

 


 

You may also like:

  1. Deduction under section 80-IA(4) (iii) - The Industrial Park Scheme, 2002 - effective date of notification - The notification from the CBDT being a formality, after the...

  2. Disallowance u/s 37(1) - interest paid by the assessee u/s 30(4) of the MVAT Act, 2002 is penal in nature as it has its germane to infraction of law by the dealer while...

  3. 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...

  4. Valuation - Rule 4 - includibility/ non includibility of the expenses on advertising and sales promotion etc. - loading of 12.5% is not sustainable in terms of Rule 4...

  5. 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

  6. Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and...

  7. 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

  8. Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s...

  9. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

  10. Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject...

  11. The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

  12. Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance...

  13. Warehousing - Rejection of request for permission under Rule 4(4) of Central Excise Rules, 2002 to store excisable goods out side the factory premises without payment of...

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

  15. Deduction u/s 80 JJAA - the deduction is available for three consecutive years in respect of the additional employment created by the assessee company during the first...

 

Quick Updates:Latest Updates