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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Section 80IA(4)(ii) - deduction available to franchisees of ...

Income Tax

February 27, 2019

Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in dialing EPABX - This would amount to creation of infrastructure entitling them for deduction u/s 80IA.

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  1. Deduction u/s.80IA - E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii)

  2. Deduction u/s.80IA(4) - the contractor, who undertakes for road Widening of the National Highways from 2 lines to 4 lines, is eligible for deduction u/s 80IA(4) - AT

  3. Deduction u/s 80IA - merely because the services are provided in association with BSNL, it does not mean that the assessee is not providing the 'basic telecommunication services'.

  4. Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic...

  5. Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of...

  6. 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).

  7. Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility -...

  8. Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC

  9. Deduction claimed u/s 80IA(4)(iii) in respect of profits from industrial park known as “Salarpuria Touchstone” - Undisputedly till date the project has not been notified...

  10. Where assessee is carrying out CGS activities which is nothing but infrastructure facility as defined under section 80IA(4). - Deduction allowed - AT

 

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