![ITAT Dismisses Penalty for Disallowance of Deduction u/s 80IA(4), Citing Assessees Eligibility as Developer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Penalty-Section-80IA4-of-Income-Tax-Act-Income-Tax-Section-80IA4-taxscan.jpg "ITAT Dismisses Penalty for Disallowance of Deduction u/s 80IA(4), Citing Assessees Eligibility as Developer [Read Order]")
ITAT Dismisses Penalty for Disallowance of Deduction u/s 80IA(4), Citing Assessee's Eligibility as Developer [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the revenue's appeal against penalty for disallowance of deduction under...
![Taxpayer is Eligible for Deduction u/s 80IA (4) for Operating and Maintaining Infrastructure Facility: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Taxpayer-Deduction-Operating-and-Maintaining-Infrastructure-Facility-ITAT-taxscan.jpg "Taxpayer is Eligible for Deduction u/s 80IA (4) for Operating and Maintaining Infrastructure Facility: ITAT [Read Order]")
![No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Deduction-Income-Tax-Act-Allowed-Agreement-Assessee-Government-Statutory-body-ITAT-taxscan.jpg "No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]")
![Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-reference-assessee-infrastructure-contractor-facility-allows-agreement-allows-detract-position-developer-ITAT-taxscan.jpg "Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]")
Income Tax Deduction u/s 80IA(4) Available Without Certificate from Concerned Port: Bombay HC [Read Order]
Justice Kamal Khata and Justice Dhiraj Singh Thakur of Bombay High Court decided that Income Tax deduction under section 80IA(4) is available without a certificate from the concerned port. The...
![Income Tax Deduction u/s 80IA(4) Available Without Certificate from Concerned Port: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Deduction-Bombay-Highcourt-Income-Tax-taxscan.jpg "Income Tax Deduction u/s 80IA(4) Available Without Certificate from Concerned Port: Bombay HC [Read Order]")
Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]
The division bench of the Hyderabad Income Tax Appellate Tribunal (ITAT) held that Open yard is “infrastructure facility” within the meaning of section 80IA(4) of the Income Tax Act and therefore, the...
![Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Open-Yard-Deduction-Taxscan.jpg "Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]")
Deduction u/s 80IA(4) can be claimed for the Income Earned under the Head “Income from House Property”; ITAT Hyderabad [Read Order]
The Income Tax Appellate Tribunal, Hyderabad in a recent ruling held that the assessee can claim deduction u/s 80IA(4) for his income falls under the head “Income from House Property.” The Tribunal...
