Eligibility for deduction u/s 80IB denied - If the assessee ...

Case Laws Income Tax

August 4, 2015

Eligibility for deduction u/s 80IB denied - If the assessee could not obtain the approval of the prescribed authority, viz. DGIT (Exemption) for any of the years after started functioning of the hotel, then the assessee may not be eligible for deduction u/s 80IA for those assessment years. - AT

View Source

← Previous Next →

Eligibility for deduction u/s 80IB denied - If the assessee ...

Case Laws Income Tax

August 4, 2015

You may also like:

Denial of deduction u/s 80IB(8A) - CIT(A) cannot override the approval/renewal granted by the prescribed authority and deny the benefit to the assessee - AT

Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion...

The assessee developed a Mechanised Coal Handling System as per an agreement with KSPL, a Special Purpose Company of ISPL, which had an agreement with the Government of...

Exemption u/s 35(2AB) - there was no approval in form No. 3CM - what is relevant to decide eligibility for weighted deduction u/s 35(2AB) is existence of R&D facility...

Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not in the name of Assessee - the section does not prescribe anywhere...

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...

Deduction u/s 80IB(7) - For own lethargy or inaction on the part of an officer of Income Tax Department, a deduction which otherwise may be available to Assessee, cannot...

Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her...

Reopening of assessment u/s 147 - absence of valid approval to be obtained u/s 151 - The Appellate Tribunal noted that the approval obtained from the Additional...

Eligibility of deduction u/s 80IB - a violation under the Factories Act does not disentitle a deduction claimed under Section 80IB - AT

Weighted deductions claimed u/s 35(2AB) - The petitioner challenged the restriction of the eligibility period for weighted deductions on R&D expenditure, contending it...

Reopening of assessment u/s 147 - order u/s 148(A)(d) was passed by respondent without obtaining prior approval of specified authority, i.e. Principal Chief Commissioner...

Approval of Resolution Plan - Prior permission of the CCI was not obtained - the Adjudicating Authority was conscious of CCI approval and hence, ignoring the fact that...

Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the...

Approval of Resolution Plan - when to obtain approval from the CCI? - Although, the RP subsequently clarified that approval can be obtained even after the approval by...

Quick Updates: