#Section 80IA
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382 articlesIncome Tax
Income Tax
Section 80-IA deduction eligible on interest on Bond having direct nexus with business
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Initial Assessment year for Section 80IA(5) means first year of claim of deduction
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Pr. CIT can revise Assessment Order if no proper Inquiry by AO
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Lease rent from modules of STP is business income eligible for Section 80IA deduction
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Section 80IA allowed to a single Industrial Unit not all the units taken together
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Income Tax
No deduction u/s 80IA(4) granted in first year could be denied in subsequent Years unless there was change in original terms and conditions
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Deduction for ‘profits & gains’ derived from eligible business is not limited to ‘business income’: SC
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Section 80IA deduction not restricted to Business Income: SC
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Assessee has option to choose initial from which it may desire to claim Section 80IA deduction for ten consecutive years
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ITAT allows Any year as initial assessment year for Section 80IA deduction
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Developer of infrastructural facility eligible for Section 80IA(4) deduction
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Section 80IA deduction cannot be denied for use of same technology & Production of Same product
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AO cannot disallow interest in section 80IA deduction working when same already been disallowed by Assessee
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