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Section 80IB in The Income Tax Act, 1961 [Entire Act]

date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such ... deemed to have been constructed on the date on which a completion certificate in respect of such construction is issued by the concerned local authority
Union of India - Section Cites 0 - Cited by 4208

Section 45 in The Income Tax Act, 1961 [Entire Act]

income-tax as income of the previous year in which the certificate of completion for the whole or part of the project is issued ... project on or before the date of issue of the said certificate of completion, and the capital gains shall be deemed to be the income
Union of India - Section Cites 0 - Cited by 3274

Faqir Chand Gulati vs Uppal Agencies Pvt. Ltd. & Anr on 10 July, 2008

such power of attorney. 4 (x) On completion of the building, the builder shall apply for completion certificate to the concerned authority and shall ... compoundable limits. The agreement clearly contemplates the builder completing the construction and securing completion certificate. The agreement, in fact, refers to the possibility of deviations
Supreme Court of India Cites 14 - Cited by 370 - R V Raveendran - Full Document

Section 6 in Income Tax Rules, 1962 [Entire Act]

having jurisdiction over the sponsor; (g) On completion of the approved programme, a completion certificate along with a copy of the report on the research ... Income-tax having jurisdiction over the sponsor within six months of the completion of the programme. (7A) Approval of expenditure incurred on in-house research
Union of India - Section Cites 0 - Cited by 263
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