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 May 2016 Year 2016 This

Assessment proceedings u/s 153A - claim of deduction u/s 80GGB ...

Income Tax

May 18, 2016

Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of assessment allowed - deduction not claimed before completion of assessment disallowed - AT

View Source

 


 

You may also like:

  1. Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC

  2. Assessment in pursuance of research u/s 153A - It is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment - HC

  3. Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT

  4. Deduction u/s 80G(5) - assessee trust are religious in nature and for the benefit of Hindu community – thus, the assessee did not exist and established for charitable purposes - AT

  5. Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT

  6. Deduction u/s 80G - when to claim deduction u/s 80G? - Income from business of manufacturing of tea - AO was of the view that first total income is to be computed and...

  7. Penalty u/s 271(1)(c) - Assessee in this case has never revised its return during the period prescribed u/s 139(1) rather withdrew the claim during assessment...

  8. Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings -...

  9. Whether a new claim can be made in the reassessment proceedings – In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - HC

  10. Dissolution clause in Trust deed – Exemption u/s 80G - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the...

 

Quick Updates:Latest Updates