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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Nature of assessee – Industrial undertaking or not – the film ...

Income Tax

September 11, 2014

Nature of assessee – Industrial undertaking or not – the film production unit or Company is an industrial undertaking and therefore section 80IB of the Act can be invoked by it - HC

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  2. Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...

  3. Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and...

  4. CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO...

  5. Computing the profits and gains of the business of production of feature films - the amount realised by the assessee on sale of audio rights and TV rights of the film...

  6. Interest subsidy received under the Technology Upgradation Fund Scheme – utilized for repayment of loans taken by the assessee to set up the new unit - held as capital...

  7. Benefit of Section 80IC - whether the assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? - Held yes - HC

  8. Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of...

  9. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  10. SEZ unit - the assessee is eligible for refund of service tax on services used prior to commencement of commercial production - AT

 

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