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 June 2015 Year 2015 This

Deduction u/s 80IA(4) - An assessee did not have to develop the ...

Income Tax

June 22, 2015

Deduction u/s 80IA(4) - An assessee did not have to develop the entire port - The fact that the assessee was also maintaining the cranes was not disputed. The facility was commenced after April, 1995. The assessee was entitled to the special deduction under section 80-IA - AT

View Source

 


 

You may also like:

  1. Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

  2. Deduction u/s 80IA - ICD - Inland port - infrastructure facilities - deduction allowed - HC

  3. Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for...

  4. Deduction u/s 80IA - whether assessee fulfilled the condition of sub-Section (4)(i)(b) of Section 80IA? - partnership firm was converted into a company - For the...

  5. Deduction u/s 80IA - operation and maintenance activities - The important aspect to be taken note of is the use of the expression 'or'. Therefore, an enterprise,...

  6. Deduction u/s 80IA(4) - On perusal of the balance sheet it was found that the there is no income earned from eligible business of developing, operating and maintaining...

  7. Where assessee is carrying out CGS activities which is nothing but infrastructure facility as defined under section 80IA(4). - Deduction allowed - AT

  8. Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility -...

  9. Deduction u/s 80IA - Inland storage facility operation at various ports – there is an agreement between the assessee and the Visakhapatnam Port Trust Authorities that...

  10. Deduction u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container...

 

Quick Updates:Latest Updates