#Section 80IB
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312 articlesIncome Tax

Income Tax
Section 80IB(11A): Initial assessment year for an undertaking means year in which it begins its business
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Income Tax
Deduction U/S 80-IB cannot be denied merely for variance of actual construction with approved Plan
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Deduction U/s. 80-IB(10) not available in case of Delay in filing return
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Section 80-IB(10) deduction could not be denied for Genuine delay due to error on Income Tax website
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SSI benefit cannot be availed by an undertakings which do not continue as SSI: SC
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Section 80-IB(10): Open terrace area excluded by Local Authority from working of built-up area cannot be included by revenue
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Gold converted in jewelery/ ornament eligible for deduction U/s. 80-IB
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Bottling of Gas Into Cylinder Amounts to Production for Section 80HH, 80I and 80IA: SC
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Income Tax
Deduction U/s. 80IB(10) cannot be denied merely for approval of Housing Project in Land Owner Name
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Income Tax
Section 80IB Security guards to be counted in list of workers
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Section 80-IB(10) If Authority excluded open terrace from working of built-up area than revenue cannot review the same
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Filing of Audit Report along with Income Tax Return is not Mandatory
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Income Tax
No deduction denial for mere non approval from Prescribed Authority: HC
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Income Tax
