Income Tax Act, 1961 with Section 80-IA

Supreme Court clarifies scope of deduction under Section 80-IA of the Income Tax Act in power generation business: Commissioner of Income Tax vs. Reliance Energy Ltd. (28 April 2021)

/ Deductions, Income Tax Act, 1961, Income Tax Act, 1961 with Section 80-IA, Income Tax Act, 1961 with Section 80AB, Judges, L. Nageswara Rao, Vineet Saran

Supreme Court Clarifies Deduction Under Section 80-IA of Income Tax Act: Reliance Energy Ltd. vs. Commissioner of Income Tax (2021) Date of the Judgment: 28 April 2021 Citation: 2021 INSC 243 Judges: L. Nageswara Rao, J. and Vineet Saran, J. Can deductions under Section 80-IA of the Income Tax Act be limited to ‘business income’, […]

Supreme Court clarifies scope of deduction under Section 80-IA of the Income Tax Act in power generation business: Commissioner of Income Tax vs. Reliance Energy Ltd. (28 April 2021) Read Post »

Supreme Court settles Section 80-IA deduction eligibility for a company succeeding a partnership in infrastructure projects: Commissioner of Income Tax vs. Chetak Enterprises (2020) INSC 179 (05 March 2020)

/ A.M. Khanwilkar, Companies Act, 1956, Companies Act, 1956 with Section 575, Dinesh Maheshwari, Income Tax Act, 1961, Income Tax Act, 1961 with Section 80-IA, Judges

Supreme Court Clarifies Section 80-IA Deduction for Company Succeeding Partnership in Infrastructure Project Date of the Judgment: 05 March 2020 Citation: (2020) INSC 179 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J. Can a company claim tax deductions under Section 80-IA of the Income Tax Act, 1961, for an infrastructure project when it has taken over

Supreme Court settles Section 80-IA deduction eligibility for a company succeeding a partnership in infrastructure projects: Commissioner of Income Tax vs. Chetak Enterprises (2020) INSC 179 (05 March 2020) Read Post »

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