Home Highlights June 2018 Year 2018 This

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1. Deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - whether MOU entered into by the assessee with the Airport...

2. Deduction u/s 80IA (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80...

3. Deduction u/s 80IA - whether assessee fulfilled the condition of sub-Section (4)(i)(b) of Section 80IA? - partnership firm was converted into a company - For the...

4. Deduction u/s 80IA(4) - An assessee did not have to develop the entire port - The fact that the assessee was also maintaining the cranes was not disputed. The facility...

5. Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are...

6. Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”...

7. Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government...

8. Eligibility of deduction u/s 80-IA - infrastructural facility set up and within the precincts of the port, - deduction admissible under sub-section (4) of section 80-IA...

9. Deduction u/s 80-IA - assessee has not set up any power plant but only operating and maintaining the power plant set up and is a contractor for the purpose of rendering...

10. It cannot be said that assessee is not eligible for deduction u/s 80 IA(4) for the reason that the assessee on its own did not develop an infrastructure project - AT

11. Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India,...

12. The assessee, a contractor or developer, was initially denied deduction u/s 80IA(4) by the Assessing Officer, citing the retrospective amendment introduced by the...

13. 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...

14. Deduction u/s 80IA - operation and maintenance activities - The important aspect to be taken note of is the use of the expression 'or'. Therefore, an enterprise,...

15. Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic...