#Section 80IB
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312 articlesIncome Tax
Income Tax
CIT(A) has to follow directions given by the Tribunal, violation of directions can be treated as contempt of Court
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Non-compliance in respect of hived off part of project does not dis-entitle deduction under Section 80IB(10)
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S. 80IB(10) allowable on Projects approved as housing project: SC
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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
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Projected terrace area i.e. open to sky is not to be included in calculation of 'built-up area' for Sec. 80IB(10)(c)
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Furnishing of audit report is directory and not mandatory
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Deduction U/s. 80IB(10) cannot be denied for mere delay in issue of completion certificate by Municipality
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Depreciation optional- Assessee can claim Depreciation partly in respect of certain block of assets & not in respect of other
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Sec 80IB- Workers need to be employed for substantial period of time to satisfy minimum workers criteria
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Leased Assets qualify for Industrial Undertaking Purposes- holds Bombay HC
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Not necessary for assessee to own Plant and Machinery to Claim deduction U/s. 80IB
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Production of cinematograph film amounts to manufacture by industrial undertaking
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S. 80-IB(10) – Limit on extent of commercial area applies only to projects approved after 01.04.2005
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