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 September 2014 Year 2014 This

Rejection of deduction u/s 80IB(10) – Conditions not fulfilled – ...

Income Tax

September 22, 2014

Rejection of deduction u/s 80IB(10) – Conditions not fulfilled – Merger of three plots - scheme for redevelopment of the slum area - putting any extra condition for discriminating the project under the scheme is outside the scope of notification under clause (a) & (b) of section 80IB(10) - 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. 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...

  3. Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the...

  4. Deduction u/s 80IB - requirement of Section 80IB(10)(b) of the Act which states “the project is on the size of the plot of land which has a minimum area of one acre” -...

  5. Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional...

  6. Deduction u/s 80IB(10) – assessee surrendered the income, whose only source, was the business of the assessee - deduction allowed - AT

  7. 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...

  8. Reduction on rate of deduction from 12% to 11% u/s 80IB - Inter unit investments - interest allocation on deemed basis - CIT(A) correctly allocated the interest to the...

  9. Addition u/s 56(2)(vii)(b)(i) - difference between the actual purchase consideration of plots of land and market value as per stamp valuation authorities - Assessee has...

  10. Deduction u/s 80IB - assessee was awarded contract by the Slum Rehabilitation Authority (SRA) under Slum Rehabilitation Program for development of a plot of land - as...

 

Quick Updates:Latest Updates