Deduction u/s 80IB - assessee produced technical expert opinions ...

Case Laws Income Tax

May 18, 2016

Deduction u/s 80IB - assessee produced technical expert opinions before the Tribunal in second round of litigation - additional evidences admitted - these additional evidences are to be subjected to verification and scrutiny by the Revenue authorities - AT

View Source

← Previous Next →

Deduction u/s 80IB - assessee produced technical expert opinions ...

Case Laws Income Tax

May 18, 2016

You may also like:

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...

Exemption / deduction u/d 54F - assessee has purchased two separate flats under two separate agreements - Merely because the assessee has let out the two flats to one...

TP Adjustment - Recover of salary expenses - benefit to the assessee with the deputation of technical expert - DRP has mentioned that the deputation of the technical...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Additions against Sale of manure in the nature of poultry droppings - AO had accepted the expert opinion insofar as it related to feed consumption of bird at 55-60 KGs...

Assessee has withdrawn its claim of deduction under Section 80IB, which was accompanied by revised return – assessee again claimed deduction - deduction allowed - AT

Pro-rata deduction u/s 80IB - merely because the assessee had violated the provisions of section 80IB(10)(c) of the Act in respect of two units i.e. row houses D-3 and...

Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - The assessee cannot take...

Deduction u/s 80IB - amount declared during the course of survey as additional income - assessee is not entitled to the deduction under section 80IB of the Act on the...

Deduction u/s 80IB - failure to produce SSI certificate before the AO - No adverse inferences qua the entitlement of the assessee for deduction u/s 80IB could have been...

Disallowance u/s 80IB - additional income earned by means of ‘on-money’ - The ITAT found that the project "Rushikesh" fulfilled all conditions for the deduction under...

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...

Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

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

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Quick Updates: