A9 Top Floor C Block Community Center, Naraina Vihar
New Delhi, Delhi 110028
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Determination of income from transactions with non-residents.
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Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U.
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Statement to be furnished by the fund.
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Approval of the fund.
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Guidelines for application of section 9A.
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Time limits
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Notice, Forms for reference under section 144BA.
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Determination of consequences of impermissible avoidance arrangement.
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Application of General Anti Avoidance Rule
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Procedure.
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Eligible specified domestic transaction.
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Income Tax by Kanishka and Associates
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.
Income Tax by Kanishka and Associates
Case Law,Sep. 20, 2018
Renewing an agreement.
Income Tax by Kanishka and Associates
Procedure for giving effect to rollback provision of an Agreement.
Case Law,Sep. 20, 2018
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