Deduction u/s 80-IB(11) - the words storage and transportation ...

Income Tax

March 1, 2013

Deduction u/s 80-IB(11) - the words storage and transportation have been separated by using word 'or' as such both the facilities of storage and transportation at the same time was not necessary for falling within the definition of cold chain facility - HC

View Source

← Previous Next →

Deduction u/s 80-IB(11) - the words storage and transportation ...

Income Tax

March 1, 2013

You may also like:

Deduction under section 80-IB(11) of the Income-tax Act - in the cold storage plant - One could come to the conclusion that cold chain facility becomes complete only...

100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6...

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...

Deduction u/s 80-IB - reconstruction of a business already in existence - assessee setting up of an industrial unit by purchase of old/used plant and machinery defeat...

Deduction u/s 80I - Whether industrial alcohol is covered by the word “other alcoholic spirit“ under Schedule 11 - Industrial alcohol constitute separate class seems to...

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

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

Eligibility for deduction u/s 80-IB(10) - additional income - there is no dispute that the assessee had made a claim of deduction 80-IB(10) and the question is only...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Cenvat credit – The word “used” is used in the definition of “inputs“, “capital goods“ and “input service“ - The word is not used as past tense of “use“ but as past...

Input tax rebate - rebate not allowed on the stock held by him on 01.04.2006 - Section 73(1) has used the word 'shall' with a further phrase “within such period” meaning...

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).

Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile...

Deduction u/s 80 IC/ 80 IB - assessee is eligible to deduction u/s 80 IB/ 80 IC of the Act on the damages against cancellation, commission from shipping while it is held...

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...

Quick Updates: