Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Disallowance of claim of deduction u/s 80IB(10) - simply because ...

Income Tax

June 25, 2014

Disallowance of claim of deduction u/s 80IB(10) - simply because the land was not owned by the developers it has consistently been held is not a relevant criteria to disallow the deduction claimed - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Deduction u/s 80IB(10) - housing project - whether ownership of land is necessary - computation of eligible land - AT

  2. Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because...

  3. Deduction u/s 80IB(10) - assessee had not incurred any expenses towards development or construction of the housing project - we have noted the factual position as could...

  4. Deduction u/s 80IB - if the disallowance u/s 40A(3) is directly relatable to the profit of the eligible projects, then the deduction u/s 80IB be accordingly recomputed - AT

  5. Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the...

  6. Deduction under section 80IB(10) - no merit in the claim of assessee that one acre is equal to 4000 sq. mtrs.- AT

  7. Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion...

  8. Deduction u/s 80IB (10) (a) - If this condition is not fulfilled, the assessee who maintains work in progress accounting method and has claimed deduction under Section...

  9. Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT

  10. Deduction u/s. 80IB(10) - housing projects - land owner - It has not established either before the lower authorities or before us that it had undertaken developmental...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: Addition of unaccounted supplies in the Returns
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
F: QUANTUM OF PENALTY UNDER THE IGST ACT
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services
A: Assessment Order not valid when Petitioner could not file reply due to...
C: Instruction on review of requirement of G-Card holders at a Customs St...
F: Late claim of ITC -16(4)
F: Penalty under Section 73(1) of CGST Act, 2017
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
C: Verification of authenticity and genuineness of Certificate of Origin ...
H: Levy of interest and penalty - transition of amount wrongly claimed as...
C: Acceptance of Electronic Certificate of Origin (e-CoO) issued by the i...
H: Levy of penalty @200% - e-way bill which was generated by the appellan...
H: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H: Seeking cancellation of the GST registration - The case involved a pet...
H: Reference to Departmental valuation officer [DVO] without first reject...
H: Validity of reopening of assessment - Validity of grant the approval b...
H: Validity of reopening of assessment - Petitioner received another noti...
H: Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee ...
H: Disallowance of commission paid to foreign agents - The Tribunal uphel...
H: Penalty u/s. 271(1)(c) - Referring to a precedent set by the Hon’ble S...
H: Deduction u/s 80IA(4) - Disallowance of project facility expenses - Re...
H: LTCG - deduction u/s 54 denied - Despite the assessees claim of having...
H: Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - ...
H: Addition u/s 69A - cash loans given by the assessee as unexplained - d...