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    Capital gain computation - determination of holding...     TaxTMI    Validity of Referring the matter to DVO - Additions...     TaxTMI    Refund of IGST on goods exported - The High court...     TaxTMI    Service of Notices after cancellation of GST...     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     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 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

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. 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...

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

  4. Deduction u/s 80IA - generation of power unit is separate and distinct undertaking for which separate approval was obtained and recognised by the IREDA and it cannot be...

  5. Deduction u/s 80IA - Revision u/s 263 - To constitute reconstruction, there must be transfer of assets of the existing business to the new industrial undertaking. In our...

  6. 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...

  7. 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...

  8. 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...

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

  10. Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT

 

Quick Updates:Latest Updates

F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
F: Section 16(4)
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
N: Seeks to extend the timeline under section 148 of the Rajasthan Goods ...
F: Registration-Another State
F: composition dealer
F: assessment order passed under section 74 of the CGSt Act in place of u...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Export of Onions (under HS Code 07031019) to Sri Lanka and UAE.
N: Imposition of Port restrictions on supply of Prohibited/Restricted ess...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...
H: Condonation of delay in filing an appeal before the Appellate Authorit...
H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
H: Validity of assessment order - SCN as also the assessment order have n...
H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity...
H: Addition u/s 68 - the Tribunal noted the extensive documentary evidenc...
H: Royalty receipts - income deemed to accrue or arise in India - assesse...
H: Speculative loss or not - Determine the nature of losses on forward fo...
H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
H: Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlem...
H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...