Deduction u/s 80-IA/IB - manuscripts edited and formatted into ...

Tax Deductions Denied: Manuscript Editing, Scanning, and Redrawing Not Considered Manufacturing u/ss 80-IA/IB.

October 16, 2012

Case Laws Income Tax AT

Deduction u/s 80-IA/IB - manuscripts edited and formatted into desired pages and also certain drawings are also scanned and redrawn by using computer. - no manufacture - no deduction - AT

View Source

← Previous Next →

Deduction u/s 80-IA/IB - manuscripts edited and formatted into ...

Tax Deductions Denied: Manuscript Editing, Scanning, and Redrawing Not Considered Manufacturing u/ss 80-IA/IB.

October 16, 2012

Case Laws Income Tax AT

You may also like:

The assessee claimed exemption/deduction u/s 54F on account of investing long-term capital gains in a new residential house. The PCIT disallowed the claim, considering...

RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

MAT - deduction of Rebate u/s 88E while calculating the tax liability of the assessee for minimum alternative tax u/s 115JB - when the total income is assessed and the...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

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...

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Customs Commissioner at JNCH issued procedural guidelines for checking container scanning status through newly launched Container Scanning Division (CSD) portal....

Eligibility of Deduction u/s 80P - bank interest earned from cooperative banks - The Appellate Tribunal found that even if the interest income is not considered as...

ITAT allowed partial relief to appellant, a railway guard, regarding TDS credit denial. While non-response to notices due to frequent travel was deemed an inadequate...

The ITAT Pune dealt with a case involving denial of standard deduction and Chapter VIA deductions u/s 80C. The appellant, an individual earning income under the head...

Levy of GST - Levy of GST - Services are in relation to conduction of examination - job to scan the OMR Flying slip, OMR marks Foil with barcode sticker, scanning of OMR...

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...

The ITAT allowed the deduction claimed u/s 80G for Corporate Social Responsibility (CSR) expenditure. The solitary reason for denying the deduction by the lower...

The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

Quick Updates: