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 February 2014 Year 2014 This

Denial of deduction u/s 80IB(8A) - CIT(A) cannot override the ...

Income Tax

February 25, 2014

Denial of deduction u/s 80IB(8A) - CIT(A) cannot override the approval/renewal granted by the prescribed authority and deny the benefit to the assessee - AT

View Source

 


 

You may also like:

  1. Deduction u/s 80IB(10) - The assessee is not expected to fulfil the conditions which were not on the statute when such approval was granted to the assessee - HC

  2. Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT

  3. Denial of deduction u/s 80IB on technical ground is not justified.... - AT

  4. Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license...

  5. Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid...

  6. Claim of deduction u/s. 80IB(10) - Gram Panchayat competency for sanction of plans of housing project - approval granted by the Village Panchayat for the housing project...

  7. Renewal of exemption u/s 80G(5)(vi) - existing approval shall be deemed to have been extended in perpetuity unless specifically withdrawn, after expiry - AT

  8. Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction...

  9. When on the same set of facts and circumstances of the case, renewal of approval under section 80G(5)(vi) has been granted for earlier years and there being no change in...

  10. Deduction on various subsidies u/s 80IB - assessee is also entitled for relief on alternate contention and would be entitled to set off of the expenses under the grant...

 

Quick Updates:Latest Updates