Income Tax Act, 1961 with Section 80AB

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 clarifies deduction under Section 80HH of Income Tax Act: Vijay Industries vs. Commissioner of Income Tax (2019)

/ A.K. Sikri, Income Tax Act, 1961, Income Tax Act, 1961 with Section 4, Income Tax Act, 1961 with Section 80AB, Income Tax Act, 1961 with Section 80HH, Judges, M. R. Shah, S. Abdul Nazeer

Supreme Court Clarifies Deduction Under Section 80HH of Income Tax Act: Vijay Industries vs. Commissioner of Income Tax (2019) LEGAL ISSUE: Interpretation of Section 80HH of the Income Tax Act, 1961, regarding deductions for industrial undertakings in backward areas. CASE TYPE: Income Tax Case Name: M/S. VIJAY INDUSTRIES VERSUS COMMISSIONER OF INCOME TAX [Judgment Date]:

Supreme Court clarifies deduction under Section 80HH of Income Tax Act: Vijay Industries vs. Commissioner of Income Tax (2019) Read Post »

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