Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Benefit of deduction u/s 80IA to transferee or assignee - the ...

Case Laws     Income Tax

April 11, 2019

Benefit of deduction u/s 80IA to transferee or assignee - the Proviso does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit under Section 80IA.

View Source

 


 

You may also like:

  1. Benefit of deduction u/s 80IA - Provisos to Section 80IA(4)does not require that there should be a direct agreement between the transferee enterprise and the specified...

  2. Deduction u/s 80IA in respect of profits from Rail System, Raipur, and Hotgi - No material has been brought on record to show that such an agreement does not exist in...

  3. Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the...

  4. Capital gain - Denial of benefit of 1st proviso to section 50C(1) which allows the consideration value fixed in the agreement to be considered instead of the stamp...

  5. Deduction u/s 80IA - ICD - Inland port - infrastructure facilities - deduction allowed - HC

  6. 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...

  7. 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...

  8. Deduction u/s 80IA - the scope of deduction under Section 80IA of the Act is limited to determination of quantum of deduction by treating eligible business as the only...

  9. Application u/s 154 - benefit of the second proviso to Section 40(a)(ia), introduced by the Finance Act, 2012, with effect from 01.04.2013 - This proviso allows relief...

  10. The assessee's claim for deduction u/s 80IA(4) was denied on the grounds that the assessee is not a developer of any infrastructure project but a simple works contractor...

  11. Benefit of deduction u/s. 80IC - the agreement with ZTE is very clear that the supply of software and hardware necessary to support the software supply, installation &...

  12. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

  13. 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...

  14. Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman...

  15. Deduction u/s 80IA on the enhanced expenditures made to sub-contractors - The issue of the claim of higher deduction on the enhanced profits has been a contentious one....

 

Quick Updates:Latest Updates