Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Amnesty Scheme Under Section 128(A) Offers...     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    GST Time Extension During COVID-19: Court Defers...     TaxTMI    Bail denied for mastermind accused of Rs. 53.03...     TaxTMI    Taxpayer's Appeal Succeeds as Cash from Selling...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    Government Amends India-Mauritius CECPA Tariff...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Registration of flat in semi finished condition is not fatal to ...


Flat Registration in Semi-Finished State Does Not Affect Deduction Claim u/s 80IB(10) of Income Tax Act.

October 2, 2012

Case Laws     Income Tax     AT

Registration of flat in semi finished condition is not fatal to the claim of the assessee for deduction u/s. 80IB(10) of the Act. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. Deduction u/s 80IB(10) - Two contigoues flats purchase by buyers is only one residential unit which were having built up area more than 1000 sq. ft. or not - assessee is...

  3. Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the...

  4. Assessee is eligible to claim deduction u/s 80IB(10) of the Act for the undisclosed income surrendered during search/survey action in a situation when assessee has been...

  5. Deduction u/s. 80IB(10) - declaration of additional income - No doubt there has been suppression of the actual income for the purpose of evading tax. Nevertheless,...

  6. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

  7. 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...

  8. Section 10(10AA) of the Income Tax Act provides tax exemption for leave encashment upon retirement for Central/State government employees and employees other than...

  9. 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,...

  10. 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...

  11. Disallowance of deduction claimed u/s 80IB(10) - assessee had offered additional income in the proceedings initiated under section 153C of the Act - Restriction on claim...

  12. Karnataka State Natural Disaster Monitoring Centre (PAN: AAATD2434P), a body constituted by State Government of Karnataka, is exempted from income tax u/s 10(46) of...

  13. Deduction u/s 80IB(10) – assessee is eligible for deduction u/s 80IB(10) of the Act even in relation to impugned additional income offered in a statement deposed u/s...

  14. Eligibility for claiming deduction u/s. 80IB(10) - 5 units were left out to make space for construction of septic tank. The non-construction of 9 units, in our...

  15. The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Tax Professionals Seek Clarity on TCS Reporting Requirements in GSTR-1...
F: GST Taxpayer Faces Portal Challenges with DRC-03A Form Submission and ...
F: New Tax Allegations at Appellate Stage: Can Authorities Expand Origina...
N: Customs Tariff Notification Revises Entry Details for Item S. No. 515C...
H: SEBI Revamps InvIT Regulations to Strengthen Governance, Expand Invest...
H: Govt Expands Food Import Entry Points: LCS Darranga Added as 33rd Land...
H: Government Restricts Roasted Areca Nuts Imports, Implements New CIF Va...
H: Updated RBI Authorization List: 13 Banks for Gold and Silver, 2 Banks ...
T: Total Income Calculation Must Include Exempt Income Under Chapter XVII...
T: Tax Bill Requires Dual Explanations for Unexplained Credits and Loans ...
T: Members' Share Calculation in AOP/BOI Income: Deducting Remuneration, ...
T: Tax Liability When Your Income Is Included in Another Person's Total I...
F: Exports to Nepal and Bhutan Qualify for Duty Drawback Regardless of Pa...
F: Director's Foreign Cab Services for Client Meetings Subject to GST Und...
A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...
A: Mandatory ISD Registration Now Required for Head Offices Distributing ...
A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...
A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...
A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...
A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...
A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...
A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...
A: Essential Strategies for Managing Export Business Risks: From Market D...
A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...
A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...
A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...
A: India's Export Opportunities: Selecting Profitable Products in Textile...
A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...
H: Input Tax Credit Not Available for Share Buyback Expenditure Under GST...
H: Gujarat Maritime Board Dredging Services Not Eligible for Exemption Un...