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1. Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...

2. Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

3. Deduction u/s 80IC - @ 25 % OR 100% - Claim during the 7th year - even when an old unit completes substantial expansion, such a unit also becomes entitled to avail the...

4. Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated...

5. Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of...

6. CENVAT Credit - setting up of the factory OR expansion of existing production capacity - since the factory is already existing and running its production, it is only...

7. Nature of Receipt – The subsidy though computed in terms of sales tax deferment or waiver, in essence it was meant for capital outlay expended by the assessee for set...

8. Allocation of common expenses between STPI and non-STPI units - The foreign exchange fluctuation can be linked to specific items and how it is not understandable as to...

9. Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - Notification No. 50/2003-C.E - acquiring an adjacent plot of land and...

10. TP adjustment made in respect of provision of back office services - In any case, we find the main grievance of the ld. DRP seems to be that AE revenue is only ₹...

11. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

12. Annual letting value (ALV) of unsold residential units treated as stock-in-trade was added as income from house property. CIT(A) deleted the addition. High Court...

13. Nature of Subsidy - The predominant purpose of the scheme is to ensure that tea manufactures function more profitably and not for setting up of a new unit or expansion...

14. Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - , the applicant proposes to effect expansion wherefrom the new unit had...

15. Deduction u/s 10A - Adhoc disallowance of professional expenses, electricity charges and miscellaneous expenses - It is not in dispute that the aforesaid administrative...