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    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Additions on the basis of material seized during...     TaxTMI    Penalty u/s 270A - allegation of misreporting as...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     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 April 2017 Year 2017 This

Restriction on multiplicity of claims of deductions - whether ...

Income Tax

April 25, 2017

Restriction on multiplicity of claims of deductions - whether Section 80(5) inserted by Finance Act, 2009 and the fourth proviso to S.10B (1)inserted by the Finance Act, 2006 arbitrary, discriminatory, unreasonable, and violative of Article 14 of the Constitution of India? - Held NO - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the...

  2. Deduction u/s 80 IB - depreciation has to be claimed and the resultant profits arrived at after claiming depreciation will alone qualify for deduction under section 80IA...

  3. Notification under section 112A as inserted by Finance Act, 2018 – Seeking comments of stakeholders

  4. Amendment of section 45 of PMLA - Clause 190D of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  5. Amendment of section 44 of PMLA - Clause 190C of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  6. Amendment of section 18 of PMLA - Clause 190B of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  7. Amendment of section 17 of PMLA - Clause 190A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  8. Amendment of section 3 of PMLA - Clause 187A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  9. Commencement of this Part (PMLA) - Clause 186A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

  10. Amendment of section 30 of BENAMI PROPERTY - Clause 174A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Corrigendum to Public Notice No.01/2024 dated 9th April, 2024 on modif...
C: Relaxation in requirement of intimation of changes in the terms of Pri...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: sales Against 0.1% GST- if export not done within 90 Days
F: Composition scheme
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
A: A Simple Analysis of Duty Drawback
A: Can a Registered Person claim an Input Tax Credit of IGST whose Place ...
H: Cancellation of GST Registration - Legal Validity of Retrospective Can...
H: Levy of penalty - goods were undervalued - The High Court, after caref...
H: Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2...
H: Levy of GST - Royalty- seigniorage fee paid by the petitioner to the G...
H: Credit of TDS - Non-reflection of TDS credit in its 26AS statement - T...
H: Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source c...
H: Penalty proceedings for a default committed by a deceased - legal repr...
H: Estimation of income - Bogus purchases - Second reopening assessment p...
H: Revision u/s 263 - Upon examination, the Tribunal found that the Asses...
H: Validity of the assessment order passed u/s 143(3) - Assumption of jur...
H: Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of r...
H: Addition u/s 68 r.w.s. 115BBE - Bogus LTCG - The Tribunal examined the...
H: AO/CPC jurisdiction u/s 143(1) to carry out 43B(a) disallowance - The ...
H: Revocation of the custom broker license - The Tribunal observed that t...
H: Initiation of CIRP - Financial creditor within the meaning of sub-sect...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
A: A simplified GST guide designed for commission agents and brokers.