Home Highlights May 2016 Year 2016 This

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1. Deduction u/s 80IB(10) - housing project having buildings A,B,C,D,E & F out of which A & B complete in all respects and other handed over to land lords - completion...

2. Deduction u/s 80IB - non issuance of completion certificate - If the Commissioner does not intimate refusal to give the occupancy certificate, then it is deemed to have...

3. Deduction u/s 80-IB(10) - completion certificate - delayed issuance of the completion certificate by the local authority cannot be attributed to the assessee -...

4. Deduction u/s 80RR - playback singer - remuneration in foreign currency - deduction allowed where certificate in the name of assessee - deduction disallowed where...

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

6. The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

7. Construction of residential accommodation - Scope of Completion certificate - relevant date of issuance of such certificate - The date of issue of completion certificate...

8. 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...

9. Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to...

10. The case involves the Advance Ruling Authority determining the GST liability on selling residential units in a project after 'deemed completion' or 'first occupation' in...

11. Benefit of deduction u/s. 80IB(10) - The assessee had applied for grant of completion/occupancy certificate in respect of entire 128 flats well before due date. Delay...

12. Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us,...

13. Deduction u/s 80IB(10)(a) - As well established that the project of the assessee was completed before the cutoff date as per the provisions by the Act i.e. 31.03. 2012....

14. Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of...

15. The assessee claimed weighted deduction u/s 35(1)(ii) for donation made to M/s Shri Arvindo Institute of Applied Scientific Research Trust at the end of the year. The...