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![Section 80IA Deduction to be allowed to single Industrial Unit, all Units can’t be taken together: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Section-80IA-Deduction-single-Industrial-Unit-Madras-High-Court-taxscan.jpg "Section 80IA Deduction to be allowed to single Industrial Unit, all Units can’t be taken together: Madras HC [Read Judgment]")
Section 80IA Deduction to be allowed to single Industrial Unit, all Units can’t be taken together: Madras HC [Read Judgment]
The Madras High Court held that the deduction under Section 80IA of the Income Tax Act, 1961 to be allowed to single Industrial Unit, all Units can...
![Income Tax not applicable on Mere Physical Receipt of Income: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Income-Tax-physical-receipt-income-Madras-High-Court-Taxscan.jpeg "Income Tax not applicable on Mere Physical Receipt of Income: Madras High Court [Read Judgment]")
![Depreciation allowable as Application of Income on Charitable Objects: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Depreciation-income-charitable-objects-Madras-High-Court-Taxscan.jpg "Depreciation allowable as Application of Income on Charitable Objects: Madras High Court [Read Judgment]")
![Assessee has the option u/s 80IA to choose first year from which deduction is claimed for 10 consecutive years: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Assessee-deduction-Madras-High-Court-Taxscan.jpg "Assessee has the option u/s 80IA to choose first year from which deduction is claimed for 10 consecutive years: Madras High Court [Read Judgment]")
Madras High Court deletes disallowance of Expenses incurred towards Foreign Education and Training Expenses of a Partner [Read Judgment]
The Madras High Court deleted the disallowance of expenses incurred towards foreign education and training expenses of a partner. The appellant, M/s.Aswathanarayana & Eswara has raised the...
![Madras High Court deletes disallowance of Expenses incurred towards Foreign Education and Training Expenses of a Partner [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Madras-HC-disallowance-of-expenses-foreign-education-training-expenses-of-a-partner-Taxscan.jpg "Madras High Court deletes disallowance of Expenses incurred towards Foreign Education and Training Expenses of a Partner [Read Judgment]")
Proceeds on Sale of Certified Emission Reduction Credit, earned on Clean Development Mechanism in wind energy operations is Capital Receipt, not Taxable: Madras High Court [Read Judgment]
The Madras High court held that proceeds realized on sale of Certified Emission Reduction Credit, which had been earned on the Clean Development Mechanism in its wind energy operations, is a capital...
![Proceeds on Sale of Certified Emission Reduction Credit, earned on Clean Development Mechanism in wind energy operations is Capital Receipt, not Taxable: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/Certified-Emission-Reduction-Credit-Clean-Development-Mechanism-wind-energy-operations-capital-receipt-Madras-High-court-Taxscan.jpeg "Proceeds on Sale of Certified Emission Reduction Credit, earned on Clean Development Mechanism in wind energy operations is Capital Receipt, not Taxable: Madras High Court [Read Judgment]")
Assessee entitled to Registration under Section 12A even when activity covered under 'object of general public utility': Madras High Court [Read Judgment]
The Madras High Court held that the assessee is entitled to registration under Section 12A even when activity is covered under “object of general public utility”. The assessee, Tuticorin Port...
![Assessee entitled to Registration under Section 12A even when activity covered under object of general public utility: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Section-12A-object-of-general-public-utility-Madras-High-Court-Taxscan.jpeg "Assessee entitled to Registration under Section 12A even when activity covered under object of general public utility: Madras High Court [Read Judgment]")