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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Deduction u/s 80IC - proof of manufacturing activity - the end ...

Income Tax

February 12, 2019

Deduction u/s 80IC - proof of manufacturing activity - the end project is result of manufacturing activity which amounts change in the original articles - it cannot be treated as mere assembling of wooden planks

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  1. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

  2. Deduction u/s 80IC - the cutting and polishing of diamond amounts to manufacturing or production of article or thing as envisaged for the purpose of claiming deduction...

  3. Deduction u/s 80IC - proof of manufacturing activities provided or not? - whether certain incriminating documents were seized during the course of search operation as...

  4. Assessee should be allowed deduction u/s 80IC at the enhanced amount of income resulting from disallowances u/s 40(a)(ia) or u/s 43B etc.

  5. Claim of deduction u/s 80IC - Packaging of Horlics, Boost for Glaxo Smithkline Consumer Healthcare Ltd. amounts to manufacture or not u/s 2(29BA) – deduction allowed - AT

  6. Dividend received by the assessee has no direct nexus with the profits and gains derived from the manufacturing activity and industrial undertaking - Not eligible for...

  7. Deduction u/s 80IC - proof of manufacturing activity - assembling of various parts in a specified manner and the net results into watches which are used by the public at...

  8. The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture

  9. Deduction u/s 10B - business of the assessee is proved beyond doubt that it involves in the manufacturing activities, in the result, it is eligible to claim deduction u/s 10B - AT

  10. Deduction u/s 80IC - Hotel - eco-tourism project - Non-filing of Audit report alongwith return of income - Denial on ground of non-fulfillment of condition of eco-friendly - AT

 

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