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Income Tax by Kanishka and Associates

Rule-10TA, Income-tax Rules

Definitions.

Case Law,Sep. 20, 2018
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  • Income Tax by Kanishka and Associates
    Case Law,Sep. 20, 2018

    Miscellaneous.

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  • Income Tax by Kanishka and Associates
    Case Law,Dec. 13, 2017

    It is mandatory to file the audit report in Form No. 10CCB along with return income to claim deduction U/S 80(IB)10 of the act. A mere statement by CA in his tax audit report to allow deduction is insufficient. As Shri Praiyavadan, a project consultant to cooperative housing society didn't attach audit report with his income tax return, so AO is right in disallowing the claim of deduction U/S 80(IB)10.

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Income Tax by Kanishka and Associates
Case Law,Sep. 20, 2018

Renewing an agreement.

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Income Tax by Kanishka and Associates

Rule-10RA, Income-tax Rules

Procedure for giving effect to rollback provision of an Agreement.

Case Law,Sep. 20, 2018
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