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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Deduction u/s 80IB(4) in relation to subsidies - to reduce the ...

Income Tax

April 26, 2019

Deduction u/s 80IB(4) in relation to subsidies - to reduce the cost of its procurements and to neutralize certain inherent disadvantages attached to such products - to make the export of such products viable - deduction allowable

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  1. Deduction u/s 80IB and 80IC - Transport subsidy - Power subsidy - Interest subsidy - Insurance subsidy - are operational in nature - related to the production -...

  2. Deduction on various subsidies u/s 80IB - assessee is also entitled for relief on alternate contention and would be entitled to set off of the expenses under the grant...

  3. Transport subsidy and interest subsidy cannot be said to be ‘derived from’ the industrial undertaking of the assesse, not eligible for deduction u/s 80IB - HC

  4. Transport subsidy and interest subsidy cannot be said to be derived from the industrial undertaking of the assesse, not eligible for deduction u/s 80IB - HC

  5. Nature of incentive subsidy - Capital or revenue receipt - subsidy on the purchase of generator set - the same is capital subsidy and should go on to reduce the cost of asset - AT

  6. Deduction u/s 80IB on Central Excise Duty refund - receipt of the subsidy was capital in nature as the assessee was obliged to utilize the subsidy only for repayment of...

  7. Deduction u/s 80IB(11A) - interest subsidy - if bank has charged 12% and it got subsidy of 5%, then it had charged the rate of 7% on the profit & loss account, then it...

  8. Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional...

  9. Deduction u/s 80IB(4) on account of insurance claim received on loss of stock – deduction allowed u/s 80 IB - AT

  10. Eligibility to claim deduction u/s 80IB - Return not filed within time limit u/s 139(1) - ub-section (1) and (4) of section 139 have to be read together - AT

 

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