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Section 80IA

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Recent Judgements of Supreme Court on Income Tax Issues

Income Tax : Explore recent Supreme Court rulings (2023) on income tax issues. Highlights of key cases, analysis, and implications....

January 22, 2024 3372 Views 1 comment Print

Deductions In Respect of Certain Incomes (Section 80IA To 80IE)

Income Tax : Explore deductions under Sections 80IA to 80IE for A.Y 2021-2025. Understand provisions, eligibility, quantum, and conditions. Sim...

January 22, 2024 46449 Views 0 comment Print

Understanding Domestic Transfer Pricing in India: Rules and Challenges

Income Tax : Explore the rules and challenges of Domestic Transfer Pricing (DTP) in India. Learn about legal definitions, threshold limits, app...

December 1, 2023 1917 Views 0 comment Print

Penalties for not Maintaining Documents for Specified Domestic Transactions

Income Tax : Penalties for failing to maintain records of specified domestic transactions. Learn about arm's length pricing & essential documen...

November 3, 2023 6132 Views 0 comment Print

Tax planning while setting up of a business with reference to location

Income Tax : Tax planning while setting up of a business with reference to location (2021-2022 A.Y, A.Y 2022-2023 , A.Y 2023-2024  and A.Y 202...

May 19, 2023 54687 Views 1 comment Print


Latest News


Tax SOPS for Industrial Parks

Income Tax : Section 80-IA [4 (iii)] of the Income Tax Act, 1961 provides for a tax holiday for 10 out of 15 years in respect of profits of any...

August 3, 2010 1081 Views 0 comment Print

Industrial Park Scheme Eligible for Deduction Under Section 80IA of I-T ACT Extended to 31st March 2011

Income Tax : The Central Board of Direct Taxes (CBDT) has amended the Industrial Park Scheme 2008 and Rule 18C of the Income Tax Rules, 1962 to...

May 25, 2010 567 Views 0 comment Print

Non tax breaks U/s. 80IA for telecom companies offering 3G services

Income Tax : The Government has decided that telecom companies offering 3G services will not be allowed to claim tax breaks under Section 80 IA...

March 3, 2010 270 Views 0 comment Print


Latest Notifications


Notification No. 78/2010-Income Tax Dated 11/10/2010

Income Tax : Notification No. 78/2010-Income Tax [F.No.178/100/2008-ITA-I], dated 11-10-2010 Government hereby notifies M/s. Marathon Nextgen ...

October 11, 2010 475 Views 0 comment Print

Notification No. 73/2010-Income Tax Dated 22/9/2010

Income Tax : Notification No. 73/2010-Income Tax Whereas the Central Government in exercise of the powers conferred by clause (iii) of sub-sect...

September 22, 2010 718 Views 0 comment Print

Notification No. 66-Income Tax Dated 28/7/2010

Income Tax : Notification No. 66/2010-Income Tax in exercise of the powers conferred by clause (iii) of sub-section (4) of section 80-IA of the...

July 28, 2010 1009 Views 0 comment Print

Section 80-IA- Notified undertaking of M/s. Infinity Infotech Parks Limited

Income Tax : Notification No. 54/2010-Income Tax Whereas the Central Government in exercise of the powers conferred by clause (iii) of sub-sect...

July 15, 2010 1956 Views 0 comment Print

Notification No. 47/2010-Income Tax Dated 9/7/2010

Income Tax : Notification No. 47/2010-Income Tax Whereas the Central Government in exercise of the powers conferred by clause (iii) of sub-sect...

July 9, 2010 253 Views 0 comment Print


Latest Posts in Section 80IA

Deduction u/s 36(1)(vii) eligible on interest on loans given for residential purpose for period less than 5 years: ITAT Mumbai

March 23, 2024 525 Views 0 comment Print

ITAT Mumbai held that income by way of interest on loans given for residential purposes for period less than 5 years is eligible for deduction under section 36(1)(vii) of the Income Tax Act.

ITAT Delhi allows Section 80IA deduction following rule of Consistency

March 20, 2024 111 Views 0 comment Print

ITAT Delhi allowed the Section 80IA deduction for Celebi Delhi Cargo Terminal Management India Pvt. Ltd. as it was previously allowed in earlier years and consistent decisions were made in favor of the deduction for the same activity.

ITAT deletes section 271A(d) penalty due to absence of demand notice

March 18, 2024 246 Views 0 comment Print

Explore Kolkata ITAT’s ruling on the disallowance of the claim under section 80P by the CPC prior to April 01, 2021, deeming it beyond its jurisdiction, impacting Pairagacha Cooperative Credit Society Ltd.

Audit report filing in Form 10CCB before due date for filing of return of income u/s 139(1) is not mandatory

March 18, 2024 291 Views 0 comment Print

Delhi ITAT rules on the filing of Form 10CCB before due date per Sec 139(1). Analysis of Sanjay Kukreja vs ACIT case & its impact on deduction u/s 80-IA.

Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi

March 18, 2024 111 Views 0 comment Print

Pragati Power Corporation Ltd vs ACIT (ITAT Delhi) case: Analysis of ITAT decision allowing deduction under section 80IA without offsetting losses from other Industrial Units.

Denial of Section 80IA(4) deduction: ITAT directs AO to examine agreements

March 18, 2024 90 Views 0 comment Print

Chennai ITAT’s ruling in Bharat Engineering Construction Co. Pvt. Ltd. vs. ACIT clarifies eligibility for Sec 80IA deduction based on the nature of work executed. Detailed analysis provided.

Transferee Undertaking Eligible for Deduction u/s. 80IA(4) for Remaining Period: ITAT Mumbai

February 10, 2024 210 Views 0 comment Print

ITAT Mumbai held that in case of transfer of undertaking deduction u/s. 80IA(4) of the Income Tax Act for remaining unexpired period duly admissible to transferee when transferor and transferee should jointly intimate to the Department of Industrial Policy and Promotion.

Surplus on redemption of treasury bills taxable under Capital Gains: ITAT Mumbai

January 23, 2024 294 Views 0 comment Print

ITAT Mumbai held that surplus on redemption of treasury bills is taxable under the head Capital Gains and not under the head ‘Profits and Gains of Business’.

Recent Judgements of Supreme Court on Income Tax Issues

January 22, 2024 3372 Views 1 comment Print

Explore recent Supreme Court rulings (2023) on income tax issues. Highlights of key cases, analysis, and implications.

Deductions In Respect of Certain Incomes (Section 80IA To 80IE)

January 22, 2024 46449 Views 0 comment Print

Explore deductions under Sections 80IA to 80IE for A.Y 2021-2025. Understand provisions, eligibility, quantum, and conditions. Simplified guide for professionals and students.

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