No section 80 IB relief if return filed after due date

Where assessee had sufficient reasons which prevented it from producing various documents before Assessing officer, documents sought to be admitted as additional evidence

IT: Where assessee had not filed return within due date as provided under section 139(1) in violation of section 80AC, he was not entitled to avail deduction under section 80-IB

IT: Where power plant was ready and no further major purchases had been made on account of power plant till August 2008, and plant was commissioned, same was entitled for depreciation

IT: Section 80B(5) creates no bar in setting off loss of power plant from income of rice mill

IT: Provision for allowance of additional depreciation could be considered in case of assessee engaged in business of generation or distribution of power only form assessment year 2013-14

IT: Where it was found that during search, stock had been valued on approximate basis and exact valuation had not been done, addition made on account of unexplained adjustments was to be deleted
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1 comments:

  1. All of us at times suspect the possibility that arrive us financial החזרי מס reimbursements either profits of lost/hopeless monies from our past from the employers or from authorities of the tax. Then what do? בדיקת החזרי מס Firstly, come becomes few order : Reimbursements from the employer are made/likely to get accepted after billed all the receipts that were/was supposed to receive, but in tandem, מס שבח beyond on The report.

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