Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Disallowance u/s. 80IC - allegation of no manufacturing activity ...

Income Tax

July 11, 2019

Disallowance u/s. 80IC - allegation of no manufacturing activity - assessee filed various documents to show that paper was transported to Rudrapur and sent back to the printer in Delhi, then printed sheets were sent from Delhi to Rudrapur where books were manufactured which were transported to Delhi - No adverse observation was made by the AO in the remand report - deduction allowable

View Source

 


 

You may also like:

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

  2. 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

  3. 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...

  4. Benefit of Section 80IC - whether the assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? - Held yes - HC

  5. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

  6. The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5%

  7. Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come...

  8. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

  9. 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...

  10. Benefit of Exemption as per notification – Use of Handmade paper in manufacturing -May be such paper is worst than handmade paper, but same cannot be equated with...

 

Quick Updates:Latest Updates