#Section 80IB
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312 articlesIncome Tax
Income Tax
Deduction U/s. 80IB cannot be denied for low electricity Consumption when majority of work is Manual
Income Tax
Income Tax
Allowability of Deduction U/s. 80-IB(10) on income from sale of Floor Space Index (FSI)
Income Tax
Income Tax
CBDT have well-established mechanism to deal with Audit Objections
Income Tax
Income Tax
Deduction U/s 80IB, 80IC eligible on Transport, Power & Interest subsidies
Income Tax
Income Tax
No established mechanism to assess revenue foregone on account of deduction U/s. 80 IA
Income Tax
Income Tax
S. 80IB deduction conditions to be fulfilled in all years of deduction claim
Income Tax
Income Tax
S.80IB-Subsidies for reimbursement of production cost are business income
Income Tax
Income Tax
Govt subsidy to reduce production cost eligible for 80IB deduction: SC
Income Tax
Income Tax
S. 80IB(10) Mere Common Commercial & Residential Layout?
Income Tax
Income Tax
Benefits U/S 80-IA (4)(iii) Of I.T. Act, In Respect of an Industrial Park
Income Tax
Income Tax
S. 80IB(10) -Canopy/ Porch cannot be treated as part of Built up Area as it is not habitable
Income Tax
Income Tax
ITAT empowered to allow deduction u/s 80IB (10) even if requirement u/s 80AC is not complied with, in case of conflict of opinions: HC
Income Tax
Income Tax
Deduction u/s 80IB(10) cannot be denied to developer for mere P&L presentation without appreciation of facts
Income Tax
Income Tax
