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    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Levy of penalty - The appellant was accused of...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Jurisdiction - power to adjudicate SCN - The High...     TaxTMI    Speculative loss or not - Determine the nature of...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     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 January 2017 Year 2017 This

Deduction u/s.80JJA - whether baggase/husk is not a waste but is ...

Income Tax

January 5, 2017

Deduction u/s.80JJA - whether baggase/husk is not a waste but is a by-product of agriproduce processing industry - circular cannot override the clear words of Section 80JJA of the Act which provides deduction in respect of profits and gains derived from the business of collecting and processing/treating of biodegradable waste i.e. bagasse into briquettes for fuel - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed - - Soya husk resulting...

  2. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  3. Eligibility for deduction u/s. 80JJA - Whether IT company / engineers are eligible for deduction u/s. 80JJA? - a software engineer in a software industry is a workman...

  4. Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT

  5. Excisability/marketability - waste - waste of base cream cleared without consideration - Dumping of waste cannot be equated to clearance of excisable goods.

  6. Reversal of CENVAT Credit - bagasse and similar other by-products or waste - Excisability of waste/ residue arising during the process of manufacture - Withdrawal of...

  7. Deduction u/s 80JJA - it is not fair to restrict the location of municipal limits only, when the Circular No. 772 refers to 'local bodies' which include the Panchayats...

  8. Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the premises of the industries to perform any cleaning activity....

  9. External Commercial Borrowings (ECB) Policy – ECB by Small Industries Development Bank of India (SIDBI) - Circular

  10. All Industry Rates of Duty Drawback 2012-13 - Reg. - Circular

 

Quick Updates:Latest Updates

H: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H: Jurisdiction to issue show cause notice and initiate proceedings under...
H: Validity of Faceless Assessment - demand notice was issued without fur...
H: Rectification of mistake - period of limitation - To give appeal effec...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
H: Prosecution Proceedings - Offence u/s 276B and 278B - not depositing t...
H: Income tax proceedings against company dissolved / insolvent - Jurisdi...
H: Validity of Reopening of assessment - “tangible material” as may ever ...
H: Deduction u/s 80P(2)(a)(i) - The Tribunal rejected the Revenues argume...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H: Levy of late fee u/s 234E for the delay in filing E-TDS return - the A...
H: Delay in filling appeal before the Tribunal - appeal is time-barred by...
F: Input Tax Credit
H: Levy of penalty u/s 270A - Excess exemption claimed on Gratuity u/s 10...
H: Territorial jurisdiction of Court - Confiscation of gold - levy of pen...
H: Summons issued to attend the office of the DRI - seeking permission fo...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...
F: Man power supply to Poultry Farm - Taxable or exempt
F: Section 16(4)
F: iterest liability
H: Absolute Confiscation of gold recovered during the course of search - ...
H: Town Seizure - Absolute confiscation of gold - imposition of penalties...
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A: Right to personal hearing and Right to object the SCN cannot be compro...
N: Foreign Exchange Management (Non-debt Instruments) (Third Amendment) R...