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1. 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...

2. 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...

3. Deduction u/s 80P(2)(d) - Interest income earned by the Society comes with the category of income from other sources and Section 80P(2)(d) deals with the eligible...

4. 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

5. 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...

6. Deduction u/s. 80IB(11A) - When the statue in section 80 IB of the Act has not made any distinct between export and domestic sales and the profit arising from both the...

7. Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC

8. Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile...

9. Deduction u/s 80IB - No infirmity either in the procedure or in passing of intimation u/s 143 (1A) of the act as well as in denying deduction u/s 80 IB of the act to the...

10. Deduction u/s 80-IB - reconstruction of a business already in existence - assessee setting up of an industrial unit by purchase of old/used plant and machinery defeat...

11. 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...

12. Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

13. 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...

14. 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....

15. Entitled to deduction u/s 80IA (4)(iii) on rental income - where the main business of the company is to earn rental income as its business income, the income would be...