Non allocation of common expenses for deduction u/s 80IA – ITAT quashed revision order Non allocation of common expenses to…
Director’s remuneration allocation in ratio of turnover upheld for deduction u/s 80IA as director’s involvement was minimal In a recent…
Deductions should not be disallowed merely for any bona fide mistake or error of the taxpayer – ITAT allows Deduction…
Deduction u/s 80-IA of the Income Tax Act not limited to head ‘business income’ only. – Supreme Court. Sub section…
Undertaking developed, maintained and operated by Softzone Tech Park Ltd notified as an industrial park u/s 80-IA of the Income…
Deduction 80IA allowed on conversion of partnership firm into company under Part IX of Companies Act 1956. Supreme Court upheld…
Deduction u/s 80IA is mandatory for both assessee and revenue to allow/claim, once initial assessment year is selected as there…
Section 80IA deduction for installation of traffic signal and pedestrian foot bridge allowed as infrastructure facility being integral part of…
Deduction u/s 80IA claimed in return filed after issue of notice u/s 153A allowable. Supreme Court dismisses SLP of ITD.…
Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial…