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1. Deduction u/s 80IB - Date of commencement of manufacturing activity - - HC

2. Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the...

3. Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of...

4. Eligibility of deduction u/s 80IB – Workers engaged in all the units are required to be considered while computing total number of workers employed by the assessee. .... - AT

5. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

6. Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

7. Entitlement to the deduction under Section 80IB - surrendered amount - appellant was not entitled to the deduction under Section 80IB on the surrendered amount though...

8. Deduction u/s 80IB - Business of manufacturing of LED based products – Major manufacturing activity is done by the Job Worker - Further processing done by the assessee -...

9. Deduction u/s 80-IB - condition of employment of ten or more workers – Casual or contractual worker are workers. - HC

10. Deduction u/s 35D - "premium" collected by the appellant-Company on its subscribed share capital cannot be treated “capital employed in the business of the Company" -...

11. Classification of services - Job work - where the contracts provide for payment of services on piece rate basis and where the supervision over the workmen employed...

12. Deduction u/s 80IA - for different months from April to March, the number of workers varies from eleven to thirteen, which are based upon the summary shit of muster book...

13. Deduction u/s.80IB(9) - Disallowance on aborted blocks - the deduction u/s 80IB(9) has to be computed after ascertaining profits and gains of eligible business in terms...

14. Deduction u/s 80IB by excluding job work from the turnover - The assessee has satisfied all the conditions for claiming deduction u/s 80IB and proportionate disallowance...

15. Computation of deduction u/s 80IB(9) - there is no scope to adjust expenses relating to other “undertakings” while computing deduction u/s 80IB(9) of the Act.