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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Deduction claimed u/s.80IA - turbine division - generation of ...

Income Tax

July 29, 2015

Deduction claimed u/s.80IA - turbine division - generation of power unit is separate and distinct undertaking for which separate approval was obtained and it cannot be said that splitting of existing business structure - AT

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  1. Appellant is engaged in the manufacture of cane sugar and industrial alcohol and generation of power through windmills and it has rightly claimed the benefit of...

  2. Business of yarn and textile brokerage and in the generation of power through windmills rightly claimed the benefit of deduction under Section 80IA - HC

  3. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

  4. Deduction u/s 80IA - profit of Generation of electricity - notional income from savings in Low Sulphur Heavy Stock (LSHS) due to steam generation by the assessee's...

  5. Deduction u/s 80IA of the Act - Captive power generating unit - there was a loss in the power generation undertaking of the assessee, thus, there was no eligible profit...

  6. Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility...

  7. Eligible to claim deduction u/s 80IA - Contracts awarded to JVs - constituents of JVs are eligible to claim deduction u/s 80IA

  8. Computation of deduction u/s 80IA - eligible business shall be treated as the only source of income- Assessee is eligible to deduction without adjustment of loss of other unit.

  9. Deduction u/s 80IA - tariff subsidy specifically given to meet the cost of power of the industrial undertaking - deduction allowed in respect of operational subsidy u/s - HC

  10. Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC

 

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