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 April 2017 Year 2017 This

Deduction u/s 80IB - the flower beds which are below the floor ...

Income Tax

April 21, 2017

Deduction u/s 80IB - the flower beds which are below the floor level can not form part of constructed area of flat for the purpose of determining the eligibility of the assessee to deduction u/s 80(IB)(10) of the Act. - AT

View Source

 


 

You may also like:

  1. Deduction u/s 80IB - Private terrace area should be included in the built-up area of the flats for the purpose of working out statutory extent of the built-up area - AT

  2. Deduction u/s 80IB - manufacturing of Engineered Floor Board - it is found that raw material has under gone a major change and value addition - deduction allowed - AT

  3. development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to...

  4. Deduction u/s 80IB - inclusion / exclusion of balcony - built up area - admittedly if the balcony area is excluded

  5. Panipat (Haryana) is included in the list of towns of export excellence for Carpets, Other Textile Floor Coverings and Bed Linen.

  6. Deduction u/s 80-IB(10) - The balcony areas, which were added as forming part of the built of area of the 16 flats which were considered as exceeding the built up area...

  7. Deduction u/s 80IB(10) - Two contigoues flats purchase by buyers is only one residential unit which were having built up area more than 1000 sq. ft. or not - assessee is...

  8. Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

  9. Exemption u/s 54F - LTCG - three flats - while the flats at 13th & 14th Floor are duplex flats joined with each other but the fact remains the third flat is situated on...

  10. Deduction u/s 80IB(10) – Whether the CIT(A) erred in holding that 1BHK flats where-ever converted into duplex had built up areas of more than 1000 sq ft and such flats...

 

Quick Updates:Latest Updates