Courts: ITAT Chennai
1,520 articlesIncome Tax
Income Tax
Activity of ‘assembling’ amounts to manufacturing for relief u/s 80IB, employment of temporary workers enough to claim relief
Income Tax
Income Tax
Tribunal has the jurisdiction to entertain a fresh plea on subject matter of appeal
Income Tax
Income Tax
Amount eligible for tax holiday is specific to each undertaking of the Taxpayer: Chennai Special Bench
Income Tax
Income Tax
Chennai Special bench ruling on computation mechanism of tax holiday benefits
Income Tax
Income Tax
Deduction U/s. 10A of the Income Tax Act is allowable without set off of losses of non-eligible units
Income Tax
Income Tax
Second proviso to section 10B(1) cannot be construed to be a qualifying condition for claiming deduction
Income Tax
Income Tax
Payments of transponder hire charges to foreign company by Indian Company is Royalty
Income Tax
Income Tax
If Interest on original loan not allowable then Interest on second loan for repayment of original loan also not allowable
Income Tax
Income Tax
Before due date simply refers and means that not after the expiry of due date
Income Tax
Income Tax
