Home Highlights February 2016 Year 2016 This

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1. Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18

2. Disallowance on account of deduction u/s 80IA - Computation of deduction - It is only when the loss have been incurred from the initial assessment year, then the...

3. Clarification with respect to assessment of Startup Companies involving application of section 56(2) (viib) of the Income-tax Act, 1961

4. Clarification in respect of residency under section 6 of the Income-tax Act, 1961 - Circular

5. Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961

6. Deduction u/s 80IA/80IB - once deduction is granted in the initial Assessment Year, the same would continue for the period of 10 consecutive year unless the relief for...

7. Deduction u/s. 80IA - the assets developed/created are not pertaining to the assessee - In the instant case before us, as there is no change in the facts and the...

8. Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 08.05.2019

9. Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax...

10. The assessee had the option to opt for the 'Initial assessment year' for claiming deduction u/s 80IA and hence, loss or depreciation in the year earlier to 'initial...