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1. New Notification u/s 35AC – various Eligible Projects or Scheme

2. Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to...

3. Disallowance of interest expenses u/s.36(1)(iii) - Once project is abandoned, it seizes to become eligible asset to capitalize borrowing cost to the work in progress...

4. Disallowance of proportionate interest expenditure - capital attributable to project ‘B’ i.e. unfinished project - This interest expenditure disallowed was not related...

5. CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is...

6. Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT

7. Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had...

8. Scope of SVLDRS scheme - Arrears category - when there is a specific exclusion provided under Section 125, all other categories are eligible to seek such declaration in...

9. Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of...

10. Nature of expenditure - Disallowance of expenditure under the "head repairs and maintenance"- AO rejected the assessee's contention and held that the assessee is...

11. Business expenditure - sales promotion - the entire scheme (promotion scheme) was governed by the scheme put in place by M/s. Tata Steels, and that purchases of the...

12. Amendment of section 35AC - payment to approved association or institution, etc., on certain eligible social development project or a scheme not related to business. -...

13. Exemption to goods supplied to projects funded by the U.N. or other international organizations - As per the Circular, the exemption is applicable to goods which form...

14. Exemption to goods supplied to the United Nations or an international organisation - The Explanation-2 was inserted with effect from 1.3.2008. Revenue sought to apply...

15. Disallowance to the extent of 20% of the expenditure relating it to period prior to the setting of PO in India - when it is not possible to verify if the expenditure...