Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Eligibility for deduction u/s 80-IB(10) - additional income - ...

Case Laws     Income Tax

June 15, 2015

Eligibility for deduction u/s 80-IB(10) - additional income - there is no dispute that the assessee had made a claim of deduction 80-IB(10) and the question is only about quantification of the deduction and not the deduction itself - AT

View Source

 


 

You may also like:

  1. Claim of deduction u/s.80-IB (10) - As the assessee has executed the project undertaking the risks and rewards and therefore, the claim of Section-80IB(10) is justified....

  2. Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the...

  3. Deduction u/s.80-IB(10) - unrecorded income towards on money - income disclosed by the assessee treated as income of the assessee from the business and not as from other sources

  4. Deduction u/s 80-IB(10) - out of both the projects only 8 flats were sold to persons who were relatives - principle of proportionate disallowance to be applied - AO...

  5. Deduction u/s 80-IB - if a small scale industry, in the course of 10 years, stabilizes early, makes further investments in the business and it results in it's going...

  6. Revision u/s 263 - Deduction u/s.80-IB(10) to land owners - in response to SCN by CIT assessee placed tribunal decision where deduction u/s.80-IB(10) allowed to land...

  7. Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB...

  8. Deduction u/s 80(IB)(10) in respect of POR project - CIT(A) has observed that in view of the provisions of Section 80(IB)(10) of the Act, when the approval of the...

  9. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

  10. The Appellate Tribunal held that the assessee is entitled to exemption u/s 10(34) & 10(23AAB) in computing income of insurance business u/s 44, based on precedent and...

  11. Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional...

  12. Entitlement to deduction under section 80-IB - Held that:- Since the assessee had filed the return of income belatedly on September 20, 2010, the assessee was not...

  13. Assessee voluntarily declared income under "income from other sources" in return. AO disallowed deduction claimed for coordination and settlement expenses due to lack of...

  14. Disallowance of deduction claimed u/s 80IB(10) - assessee had offered additional income in the proceedings initiated under section 153C of the Act - Restriction on claim...

  15. Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit...

 

Quick Updates:Latest Updates