#Section 80IA
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344 articlesIncome Tax
Income Tax
Production of cinematograph film amounts to manufacture by industrial undertaking
Income Tax
Income Tax
S. 80IA Option of choosing initial assessment year – ITAT distinguishes special bench judgment in case of Gold Mine Shares
Income Tax
Income Tax
Ownership not necessary for consideration of service charges as profits & gains from industrial undertaking
Income Tax
Income Tax
S. 80IB Expenditure incurred by a unit cannot be reallocated to another unit merely because the profits were significantly higher
Income Tax
Income Tax
Eligibility for deduction u/s 80IA(4)(iv)(b) in respect of profits derived from distribution of power through a new network
Income Tax
Income Tax
Order passed u/s. 263 not sustainable if AO chosen one of the two views in respect of the claim of deduction u/s. 80IA(4)
Income Tax
Income Tax
Deduction u/s. 80IA not allowable on interest on Margin Money, I-T refund, employee’s loan
Income Tax
Income Tax
Assembling of AC, DVD, Microwave is ‘manufacture’ & income from such activities eligible for deduction U/s. 80IB & 80IC
Income Tax
Income Tax
S. 80-IA(5) – Absorbed losses pre ‘initial assessment year’ need not be set off
Income Tax
Income Tax
I-T Dept releases Book on Controversies in Income Tax Assessment
Income Tax
Income Tax
Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it
Income Tax
Income Tax
Deduction u/s. 80-IA(8) has nothing to do with fixing of tariff rate for supply of power to consumer
Income Tax
Income Tax
Retrospective amendment in clarificatory nature to existing tax incentive provision is not unconstitutional
Income Tax
Income Tax
