#Section 80IB
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312 articlesIncome 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
Subsidy given for operating an industry more profitably is revenue receipt & eligible for deduction u/s. 80-IB/80-IC
Income Tax
Income Tax
Deduction u/s 80-IB(10) can’t be denied merely because Assessee uses “Project completion method”
Income Tax
Income Tax
S. 80IB Expenditure incurred by a unit cannot be reallocated to another unit merely because the profits were significantly higher
Income Tax
Income Tax
Ownership of land not must to be eligible for deduction u/s. 80-IB(10)
Income Tax
Income Tax
Deduction U/s. 80IB(10) allowable to Assessee on development of a housing project even if the land is not owned by him
Income Tax
Income Tax
Assembling of AC, DVD, Microwave is ‘manufacture’ & income from such activities eligible for deduction U/s. 80IB & 80IC
Income Tax
Income Tax
Compliance with conditions u/s 72A is to be tested in relation to each amalgamating company
Income Tax
Income Tax
I-T Dept releases Book on Controversies in Income Tax Assessment
Income Tax
Income Tax
Loss of Eligible Business Unit u/s. 80IB(10) can be set off against other business income
Income Tax
Income Tax
Reassessment for thorough verification of manufacturing activity of Assessee not justified
Income Tax
Income Tax
Unrelated expenses cannot be apportioned to Units eligible for deduction U/s. 80IB
Income Tax
Income Tax
