#Section 80IA
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344 articlesIncome Tax
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Revision u/s. 263 justified as claim accepted without any enquiry: Kerala HC
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No revision u/s 263 if AO’s view on the issue was a plausible view
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Revision u/s. 263 justified as AO accepted claim without adequate enquiry: Kerala HC
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Deduction u/s 80IA Allowed despite Late Filing of Form 10CCB as It was Directory, Not Mandatory
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Deduction u/s. 80IA(4) not admissible to assessee collecting and transporting solid waste
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Order passed u/s. 263 without discussing or rebutting arguments of assessee not sustainable: ITAT Ahmedabad
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Deduction under other provisions will be restricted when profit already granted deduction u/s. 80-IA
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No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
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Cost imposed as order issued u/s. 143(3) wrongly challenged assuming it as draft assessment order u/s. 144C
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Deduction u/s. 80-IA(4) allowed on interest from FDRs created as part of financial arrangement for infrastructure project
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Issue of Section 80IA(4) Deduction for Sub-Contracted Project Profits Restored to AO
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Deduction u/s. 80IA granted unit-wise without considering profit or loss of other eligible units: ITAT Ahmedabad
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Deduction u/s. 80IA(iv) allowable for development of Mechanised Port Handling System: Calcutta HC
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