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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Deduction u/s 80IB(10) - benefit to land owner who is partner in ...

Income Tax

May 2, 2019

Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because the land owner does not undertake the construction work himself

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  1. Deduction u/s. 80IB(10) - housing projects - land owner - It has not established either before the lower authorities or before us that it had undertaken developmental...

  2. Deduction u/s 10(23C) – activities of the Board for educational purposes - profit motive - huge profits and surplus income - benefit of exemption denied - AT

  3. Deduction u/s 80IB(10) - housing project - whether ownership of land is necessary - computation of eligible land - AT

  4. Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would attract capital gains at his hands - HC

  5. Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the...

  6. Default in submitting the auditor’s report mandatorily required to be furnished along with the return of income - deduction u/s 80IB(10) denied - AT

  7. Benefit u/s 80-IB(10) would be available if the developer has dominant control over the project and has developed the land at its own cost and risk and the benefit would...

  8. Denial of deduction u/s 80IB(8A) - CIT(A) cannot override the approval/renewal granted by the prescribed authority and deny the benefit to the assessee - AT

  9. Deduction u/s 80IA and 80IB - the benefits of DEPB would constitute independent source of income beyond the first degree nexus between the profits and the industrial...

  10. Deduction u/s 80IB - if the disallowance u/s 40A(3) is directly relatable to the profit of the eligible projects, then the deduction u/s 80IB be accordingly recomputed - AT

 

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