1. CIT v. International Tractor Ltd.
397 ITR 696High Court#5136 most cited
What is 1. CIT v. International Tractor Ltd. authority for?
Deductions claimed under Section 80IC of the Income Tax Act, 1961, are allowable if the assessing officer has allowed similar claims.
23
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.
Also referred to as
CIT v. International Tractor Ltd. · Section 80IC · deduction · assessing officer · similar claims · income tax
Sections most often in play
Issues it is cited on
Judgments citing 1. CIT v. International Tractor Ltd.
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