Tax Management India. Com
Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum

What's New Latest Cases

Share:

F: Balance in electronic cash ledger

F: IGST Mechanism and availability of ITC

F: Works Contract Service

F: Conversion of LLP in Pvt Ltd Company

F: Late Discharged of Liability in GSTR 3B

H: Validity of reopening of assessment u/s 147 - approval u/s.151 - No wo...

H: Bogus LTCG - bogus share transaction - As in so far as cancellation of...

H: Levy of Anti Dumping Duty - likelihood of recurrence of dumping and in...

H: Levy of penalty u/s 112(a) and 114AA of the Customs Act - detention of...

H: Classification of goods - Air conditioners with both heating and cooli...

H: Misdeclaration and undervaluation of imported goods - Cosmetic goods -...

H: 100% EOU - Scope of letter of permission (LOP) - The entire case of re...

H: Initiation of CIRP - existence of debt and dispute or not - Having reg...

C: Relaxation in paying additional fees in case of delay in filing Form 1...

H: Excess utilisation of cenvat credit - Whether the appellant is liable ...

H: Extended period of limitation - Debonding of an EOU - allegation of sh...

H: Recovery of wrongfully availed CENVAT Credit - capital goods - As ther...

Edited Transcript of Governor’s Interview with CNBC TV18 on May 23, 2022

H: Interpretation of statute - Levy of VAT - credit note received subsequ...

N: Seeks to amend Notification No. 02/2021 dated 12 January 2021

N: Faceless Penalty (Amendment) Scheme, 2022

H: Assessment u/s 153A - No notice was issued u/s 143(2) - in framing ass...

A: ALCO-BEVERAGES IN POST COVID TIMES

A: Managing Directors of the Company to be summoned only when authorized ...

A: EXEMPTION FROM INTEGRATED TAX

Minister of State for Commerce & Industry Smt. Anupriya Patel launches...

C: Modification in Cyber Security and Cyber resilience framework of Quali...

C: Modification to Standard Operating Procedure in the cases of Trading M...

H: Law of Limitation - Insolvency Proceedings - Apex Courts Ruling

H: Interest on belated deposit of admitted tax in instalment u/s 80 read ...

Income Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This
← Previous	Next →

Income Tax - Deduction u/s 80IAB - The statute or the provisions...

Income Tax
14-5-2022

Deduction u/s 80IAB - The statute or the provisions contained u/s 80IAB does not make any distinction that if the income has been derived from approved activities in SEZ, the same has to be classified under a particular head and then only deduction would be allowed - It is immaterial that whether the income derived has been shown from house property or business income or any other head. Thus, we hold that income derived from approved activity from the SEZ is liable to be allowed as deduction u/s 80IA. - AT

View Source......Full Text

← Previous

Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||