Search Results for "section 80-IA"

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Bombay High Court Upholds Deduction Under Section 80IB for Assessee Engaged in Manufacture Through Job Workers. Workers Supplied by Contractor Count Towards Employee Requirement Under Section 80IB(2)(iv).

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal which allowed deduction under Sec...

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High Court of Bombay at Goa Quashes Reopening Notice Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Assessee's Claim for Deduction Under Section 80-IA Was Considered During Original Assessment, Hence No Failure to Disclose Material Facts.

The petitioner, Titanor Components Limited, an assessee under the Income Tax Act, 1961, challenged a notice issued under Section 147 of the Act for re...

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Bombay High Court Dismisses Petition Challenging Denial of Industrial Park Scheme Benefits. Interpretation of Section 80IA(4)(iii) of Income Tax Act, 1961 and Industrial Park Scheme 2002 requires strict compliance with conditions for deduction.

The petitioners, M/s. Silver Land Developers Pvt. Ltd. and others, filed a writ petition under Article 226 of the Constitution challenging an order da...

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Madras High Court Allows Deduction Under Section 80IA for Income from Operation and Maintenance of Software Technology Park. The Court held that income from leasing out property with amenities constitutes business income eligible for deduction under Section 80IA of the Income Tax Act, 1961.

The appellant, M/s. Tidel Park Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Trib...

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Bombay High Court Dismisses Writ Petition for Delay in Challenging Income Tax Appellate Tribunal Order. Challenge to 2007 ITAT order filed in 2012 dismissed as grossly delayed without sufficient explanation.

The petitioner, Bharat Petroleum Corporation Limited, filed a writ petition in the Bombay High Court on 1 October 2012 challenging an order of the Inc...