TAX BY MANISH: Understanding deductions of section 80-IA & IB with Latest Case Laws

Saturday, 19 January 2013

Understanding deductions of section 80-IA & IB with Latest Case Laws

To read the article click here

http://taxbymanish.blogspot.in/2012/07/understanding-deductions-of-section-80.html

No comments:

India Tax Due Date - February 2026.

Sr No Due Date Related to Compliance to be made 1 11.02.2026 GST ...

TDS CPC – (Centralized Processing Cell) – New website launch

A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
ITAT Amendment Rules, 2025 – Key Procedural Changes and Practical Takeaways

The Income-tax Appellate Tribunal has recently notified the Income-tax (Appellate Tribunal) Amendment Rules, 2025, introducing important p...
Deduction for Gratuity Contributions to LIC Without a Trust: Legal Analysis under Sections 36(1)(v), 40A(7), and 43B of the Income-tax Act, 1961

Introduction Employee welfare is a cornerstone of corporate responsibility, and gratuity forms a critical part of the social security benefi...
Tax Saving by International Holding

The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
ITC not available on distribution of promotional items - High Court

This is to update you about an important decision by Hon’ble Madras High Court (‘ HC ’/’ Court ’) in the case of ARS Steel and Alloy Inte...
Are You Ready for a Tax Investigation? A Strategic Guide for Businesses

A tax investigation is one of the most stressful events a company can face. It disrupts operations, consumes resources, and carries signific...
Stamp duty on lease deed in Karnataka

LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
M&A – Few Important Concepts Every Deal Maker Must Understand

Mergers and Acquisitions (M&A) are no longer confined to large conglomerates. Mid-market deals, family-owned businesses, PE-backed exits...
GST Circular on Cross Charge

Clarifications from the GST Council The GST Council has recommended the following clarifications on ISD and cross charge:
Delhi ITAT Reinforces Foundational PE Principles: Revenue Bears Onus to Prove Physical Presence

In a ruling that provides crucial clarity on the taxation of foreign enterprises in India, the Delhi bench of the Income Tax Appellate Tri...