S. 115JB : Book profit-Waiver of part of loan and entire interest- Waiver of interest by IREDA could not be considered as withdrawal of a provision and could not be reduced from the book profits-Order of Tribunal is affirmed.[S. 41(1)]
S. 115JB : Book profit-Waiver of part of loan and entire interest- Waiver of interest by IREDA could not be considered as withdrawal of a provision and could not be reduced from the book profits-Order of Tribunal is affirmed.[S. 41(1)]
S. 115JAA : Book profit-Deemed income-Tax credit includes surcharge and cess-Appellate Tribunal-Monetary limit-Includes surcharge and cess. [S. 2(43), 115WA, 253]
S. 115JAA : Book profit-Deemed income-Tax credit-Includes surcharge and education cess.
S. 115BBE : Tax on income referred in section 68, or section 69 or section 69B or section 69C or section 69D-Unexplained expenditure- Matter remanded to the Tribunal. [S. 69C]
S. 115AC : Capital gains-Bonds-Global Depository-Foreign currency-Cost of acquisition-Computation of capital gains-Conversion of Foreign currency convertible bonds into equity shares-Order of Tribunal is affirmed.
S. 80IB(10) : Housing projects-Pro rata deduction is eligible. [S. 80IB(10)(c)]
S. 80IB(10) : Housing projects-Condition coming into effect from 19-8-2019-Allotments made prior to that date-Entitled to pro-rata deduction. [S. 80IB(10)(f)]
S. 80IB(10) : Housing projects-Eligible deduction on proportionate basis.
S. 80IB(10) : Housing projects-Single approval from local authority for development and construction of residential units more and less than 1500 Sq. Ft. in area-Entitled to deduction. [S. 80IB(10)(c)]
S. 80IB(10) : Housing projects-Proportionate deduction in respect of individual units permissible.