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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Maintainability of deduction u/s. 80-IA on ‘Clean Development ...

Income Tax

May 12, 2017

Maintainability of deduction u/s. 80-IA on ‘Clean Development Mechanism’ (CDM) receipt by the assessee in respect of it’s two power generating units - true, the CERs, though intangible, are to be valued as inventories, but it is only on account of the protocol that they stand to be recognized separately and are valuable/realizable - Deduction not allowed - AT

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  1. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  2. Deduction under Section 80-IA - preparing of designs and drawings - Activity of the assessee falls within the meaning of the word 'manufacture' or produce used in...

  3. Cenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services is an eligible input service - AT

  4. Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

  5. It cannot be said that assessee is not eligible for deduction u/s 80 IA(4) for the reason that the assessee on its own did not develop an infrastructure project - AT

  6. Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are...

  7. Deduction u/s 80-IA - Whether the Tribunal was right in holding that the deduction under Section 80-IA is not allowable at all to the assessee since there was no taxable...

  8. Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market...

  9. Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents,...

  10. Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the...

 

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