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Section 80IA in The Income Tax Act, 1961 80IA. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development

make the respondent(s)-assessee(s) entitled to the benefit of Section 80IA of the Income Tax Act, 1961, as it stood at the material ... assessee exported (partly). The prime condition for allowing deduction under Section 80IA , as it stood at the material time, was that industrial undertakings should manufacture

constitutes "manufacture or processing of goods" in terms of Section 80IA(1) read with Section 80IA(12)(b), as it stood then ... copy which constitutes manufacture or processing of goods in terms of Section 80IA and consequently assessee is entitled to deduction under that Section

document. Reason one pertains to the non-eligibility of deduction under Section 80IA in respect of the steam turbine of the combined cycle gas power ... assessment year 1998-99 and 1999-2000 and the deduction under Section 80IA was re-worked by taking a part of the fuel cost against

dispute between the parties revolve around sec. 80A(4) and sec.80IA(9) of the Act, For the sake of convenience, we extract below both ... enterprise or eligible business, as the case may be." "80IA(9) Where any amount of profits and gains of an undertaking

assessee is claiming deduction under section 80IA of the Act. 6. The assessee while determining the book profit u/s 115JB ... assessee was liable to get the benefit of deduction u/s. 80IA to the extent of 100% CIT(Appeal) has also erred in holding that

Surajbhan Rajkumar Pvt. Ltd., was also disallowed. Claim of deduction u/s.80IA was also declined by AO. AO also disallowed professional fees paid ... 2008. Assessee's claim for deduction u/s.80IA was also allowed by the CIT(A). Addition made

profit from the eligible business for the purpose of deduction Under Section 80IA of the Act has to be computed after deduction of the notional ... against profit of eligible business for the purposes of deduction Under Section 80IA which unabsorbed depreciation stood already adjusted against profits of assessee from other

that the assessee had claimed deduction u/s 80IA of the Act on the entire business profits arrived at. In support of its claim ... clause (i) of sub-section (ii) of 80IA, they are covered by proviso and therefore, the words 'develops and begins to operate

Learned Assessing Officer in making the said disallowance of deduction u/s. 80IA for SBU II which has been allowed since ... case, Learned Assessing Officer erred in not allowing deduction u/s 80IA on the enhanced total income on account of disallowance