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 2020 Year 2020 This

Disallowance of deduction claimed u/s 80-IA(4) - At the ...

Income Tax

August 1, 2020

Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are the infrastructure projects/facilities as provided under the statute in explanation attached to section 80 IA (4) of the Act. - AT

View Source

 


 

You may also like:

  1. It cannot be said that assessee is not eligible for deduction u/s 80 IA(4) for the reason that the assessee on its own did not develop an infrastructure project - AT

  2. 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).

  3. Deduction u/s 80IA (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80...

  4. Deduction under Section 80-IA - preparing of designs and drawings - Activity of the assessee falls within the meaning of the word 'manufacture' or produce used in...

  5. 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...

  6. Deduction u/s 80IA(4) - Developer of works contractor - Disallowance of claim as no development of the infrastructure facility carried away - the assessee-company has...

  7. Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the...

  8. Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT

  9. Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”...

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

 

Quick Updates:Latest Updates