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Income Tax Act | Payment For IPLC Services Not Royalty U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court

Income Tax Act | Payment For IPLC Services Not 'Royalty' U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court

1 Dec 2025 5:15 PM IST

No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court

No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court

10 Nov 2025 4:40 PM IST

Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

5 Nov 2025 4:25 PM IST

Income Tax Act | To Claim Deduction U/S 54F, Assessee Must Show Intention To Repay Borrowed Funds With Capital Gains: Kerala HC

Income Tax Act | To Claim Deduction U/S 54F, Assessee Must Show Intention To Repay Borrowed Funds With Capital Gains: Kerala HC

23 Sept 2025 8:25 PM IST

Chairman/Member Of Cooperative Tribunal Entitled To Revised Pension After Deduction Of Parent Service Benefits: Uttarakhand HC

Chairman/Member Of Cooperative Tribunal Entitled To Revised Pension After Deduction Of Parent Service Benefits: Uttarakhand HC

8 Sept 2025 9:30 AM IST

Income Tax | Interest On Fixed Deposits, TDS Refund Linked To Business Qualifies For S. 80IA Deduction: Bombay High Court

Income Tax | Interest On Fixed Deposits, TDS Refund Linked To Business Qualifies For S. 80IA Deduction: Bombay High Court

30 Aug 2025 11:45 AM IST

Income Tax | Interest Earned On Surplus Lending Funds Is Attributable To Banking Business, Qualifies For 80P Deduction: Calcutta High Court

Income Tax | Interest Earned On Surplus Lending Funds Is Attributable To Banking Business, Qualifies For 80P Deduction: Calcutta High Court

13 Aug 2025 6:45 PM IST

Open Terrace/Portico Excluded While Computing Built-Up Area To Determine Eligibility For Deduction U/S 80-IB Of IT Act: Telangana High Court

Open Terrace/Portico Excluded While Computing Built-Up Area To Determine Eligibility For Deduction U/S 80-IB Of IT Act: Telangana High Court

2 Jun 2025 7:25 PM IST

Loss Of FD Investments Doesnt Qualify As Trading Loss For Deduction From Income U/S 28 Of Income Tax Act: Telangana HC

Loss Of FD Investments Doesn't Qualify As 'Trading Loss' For Deduction From Income U/S 28 Of Income Tax Act: Telangana HC

3 Dec 2024 4:05 PM IST

Taxpayer Cant Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT

Taxpayer Can't Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT

18 Oct 2024 5:30 PM IST

Deduction U/S 80-IA Is Eligible For Industrial Undertakings Even If Infrastructural Development Is Performed With States Nodal Agency: Calcutta HC

Deduction U/S 80-IA Is Eligible For Industrial Undertakings Even If Infrastructural Development Is Performed With State's Nodal Agency: Calcutta HC

15 Oct 2024 1:00 PM IST

Entity Operating, Developing, And Maintaining Infrastructure Facility Is Eligible For Benefit U/S 80IA Of IT Act: Pune ITAT

Entity Operating, Developing, And Maintaining Infrastructure Facility Is Eligible For Benefit U/S 80IA Of IT Act: Pune ITAT

14 Oct 2024 7:00 PM IST