deduction u/s 80IB

Section 80-IB

Madhya Pradesh H.C : Where completion certificate of housing project of assessee was issued after cut off date by Local Authority but mentioned date of completion of project before cut off date, same could not fulfil condition specified in section 80-IB (10)(a) read with explanation (ii) thereunder and assessee was not entitled to deduction under section 80-IB (10)(a)

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High Court Of Madhya Pradesh CIT, Bhopal vs. Global Reality Section 80-IB Assessment years 2004-05 to 2006- A.M. Khanwilkar, CJ. […]

Section 80-IB

Karnataka H.C : The assessee’s claim for deduction under Section 80IB of the Act is not hit by the exception provider a in Section 80IB(2)(iii) read with Schedule 11th (Item 25) to the Income-Tax Act, as polyutherim foam used by the assessee in the manufacture of automobile seat results in commercially different product then that mentioned in the 11th Schedule

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High Court Of Karnataka CIT vs. Polyfex (India) (P.) Ltd. Assessment Year : 2003-04 Section : 80-IB Dilip B. Bhosale

Section 80-IB

Punjab & Haryana H.C : Where assessee claimed deduction under section 80-IB in respect of income surrendered during search proceedings on ground that it had direct and proximate connection with business of industrial undertaking, since assessee failed to produce any evidence on record in support of its claim, authorities below were justified in rejecting same

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High Court Of Punjab And Haryana Tudor Knitting Works (P.) Ltd. vs. CIT Assessment Year : 2002-03 Section : 80-IB

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