#tax holiday
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26 articlesIncome Tax

Income Tax
Section 80IB: Tax Holiday cannot be granted on Bogus transactions
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IOC demands two year extension of tax holidays for its refineries
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Deduction U/s. 10A available on conversion of existing Domestic Tariff Area unit into Software Technology Park unit
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An undertaking can continue to enjoy tax holiday even if the ownership changes
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ITAT rules on taxpayer’s option to choose initial year for claiming tax holiday for telecommunication services
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Initial assessment year for computation of profits eligible for tax holiday is the year in which taxpayer exercises the option to claim deduction
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Fm rejected tax holiday proposal for natural gas and coal bed methane (CBM)
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Government rejected demand of tax holiday for power sector and port trusts
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Amount eligible for tax holiday is specific to each undertaking of the Taxpayer: Chennai Special Bench
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Chennai Special bench ruling on computation mechanism of tax holiday benefits
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Duplication of computer software or processing of recordable media on blank CD amounts to ‘manufacture’
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Commerce minister recommended extension of special industrial package to the Himachal Pradesh up to 2013
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Duty Drawback & sale of DEPB license not eligible for tax holiday – SC
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