#Section 80IB
Log in to FollowEvery article filed under the “Section 80IB” tag — analysis, news and updates.
295 articlesIncome Tax
Income Tax
Explanation to Sec. 80-IB(9) inserted by FA 2009 w.e.f. 1.4.2000 is ultra vires to Article 14 of Constitution of India
Income Tax
Income Tax
Projected terrace area i.e. open to sky is not to be included in calculation of 'built-up area' for Sec. 80IB(10)(c)
Income Tax
Income Tax
Furnishing of audit report is directory and not mandatory
Income Tax
Income Tax
Deduction U/s. 80IB(10) cannot be denied for mere delay in issue of completion certificate by Municipality
Income Tax
Income Tax
Depreciation optional- Assessee can claim Depreciation partly in respect of certain block of assets & not in respect of other
Income Tax
Income Tax
Sec 80IB- Workers need to be employed for substantial period of time to satisfy minimum workers criteria
Income Tax
Income Tax
Leased Assets qualify for Industrial Undertaking Purposes- holds Bombay HC
Income Tax
Income Tax
Not necessary for assessee to own Plant and Machinery to Claim deduction U/s. 80IB
Income Tax
Income Tax
Production of cinematograph film amounts to manufacture by industrial undertaking
Income Tax
Income Tax
S. 80-IB(10) – Limit on extent of commercial area applies only to projects approved after 01.04.2005
Income Tax
Income Tax
Deduction U/s. 80IB cannot be denied for mere non-filing of Audit Report alongwith return of income
Income Tax
Income Tax
Deduction U/s. 80-IB(10) available on additional income offered u/s 132(4) in return filed u/s 153A
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
