#Section 80IA
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344 articlesIncome Tax
Income Tax
Section 80JJAA Deduction Rejected as Amalgamation Amounted to Business Reorganisation
Income Tax
Income Tax
ITAT Mumbai Upholds 6.5% Fixed Interest Benchmark on AE Loans Due to Long-Term Non-Payment
Income Tax
Income Tax
ITAT Chennai Allowed Section 80-IA Deduction as Consumer Tariff Held Correct Benchmark
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Income Tax
ITAT Rejects TP Adjustment Due to Incorrect Benchmarking of Power Tariff
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Income Tax
Captive Power Valuation Must Include Electricity Duty for 80-IA Deduction: Calcutta HC
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Income Tax
No Reduction of 80-IA Deduction in 80HHC Computation Where Profits Are Distinct: Calcutta HC
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Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
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Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
ITAT Bangalore: Power Generation Incentive Eligible for 80-IA Deduction-Direct Nexus with Business Established
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
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Income Tax
Section 271(1)(c) Penalty Deleted Due to Consistency with Earlier Year Ruling: ITAT Dehradun
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Income Tax
Unexplained Credits Taxed u/s 68: No Business Income or 80-IB Deduction Without Proof
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Income Tax
Section 80IA Deduction Allowed Due to Developer Role in Rail Signalling Projects: ITAT Nagpur
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Income Tax
