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 August 2012 Year 2012 This

Disallowance of claim u/s 80 IB - The watchmen performing the ...

Income Tax

August 18, 2012

Disallowance of claim u/s 80 IB - The watchmen performing the duties like packaging, preparing gate pass, maintaining attendance register etc included in computation of limit of 10 workers - AT

View Source

 


 

You may also like:

  1. Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

  2. Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC

  3. Amendment of section 143. - scope of adjustments u/s 143(1) known as prima facie adjustments expended to include disallowance of loss claimed, disallowance of...

  4. Deduction u/s 80 IB - depreciation has to be claimed and the resultant profits arrived at after claiming depreciation will alone qualify for deduction under section 80IA...

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

  6. Deduction u/s 80-IB(10) - out of both the projects only 8 flats were sold to persons who were relatives - principle of proportionate disallowance to be applied - AO...

  7. 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...

  8. Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB...

  9. Deduction u/s 80-IB/80-IC - assembling of air conditioner, DVD, microwave would fall within the ambit of expression “manufacture“. - AT

  10. Claim of deduction u/s.80-IB (10) - As the assessee has executed the project undertaking the risks and rewards and therefore, the claim of Section-80IB(10) is justified....

 

Quick Updates:Latest Updates