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

Issues it is cited on

Judgments citing 1. CIT v. International Tractor Ltd.

M/S. SHRM FOOD & ALLIED SERVICES PVT. LTD,MUMBAI vs. THE ITO WD 8(3)(1),

ITA 596/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 May 2018AY 2004-2005
For Appellant: Shri J.D. MistryFor Respondent: Shri V. Justin- DR
Section 115JSection 143(1)Section 143(3)Section 148Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, संदीप एवं संदीप संदीप गोसांई संदीप गोसांई गोसांई, "याियक गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./596/Mum/2008,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2004-05 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" SHRM Food…

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