#Section 80IA
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382 articlesIncome Tax
Income Tax
Captive Power Valuation Must Include Electricity Duty for 80-IA Deduction: Calcutta HC
Income Tax
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
Higher Depreciation Allowed on UPS as Integral Part of Computer: Delhi HC
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Income Tax
Miss the Due Date, Miss U/s 80P: No Second Chances-Late Return, No Relief: U/s 80P Strictly Time-Barred- Karnataka HC
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Ownership Not Required for 80-IA Claim as Developer Status Depends on Role and Risk Undertaken
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Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
