Home Highlights April 2016 Year 2016 This

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1. Deduction u/s 80IC - Hotel - eco-tourism project - Non-filing of Audit report alongwith return of income - Denial on ground of non-fulfillment of condition of eco-friendly - AT

2. Deduction u/s 80IC cannot be denied invoking the provisions of section 80AC where the return has been filed belatedly but within permissible time u/s 139(4) - AT

3. Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the...

4. Denial of exemption under section 80P on the mere ground of belated filing of return by the assessee concerned not justified - HC

5. Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come...

6. Claim of deduction u/s 80IC - Where, on the filing of the revised return the error was corrected, the assessee cannot be said to have not fulfilled the provisions of...

7. Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A...

8. Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1)...

9. Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of...

10. Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within...