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“Section 33(1)(b)(b)”

Section References (mined)Section 33Section 33(1)(b)(b)8 judgments

The decision most relied on for Section 33(1)(b)(b) is CIT v. R K Kalthia Engineering & Automobiles (P) Ltd. (33 Taxmann.com 14), cited in 11 judgments on BharatTax.

Leading authorities on Section 33(1)(b)(b)

CIT v. R K Kalthia Engineering & Automobiles (P) Ltd.
33 Taxmann.com 14 · 2013 · High Court
11
citing judgments

Disallowance of interest expenditure under Section 36(1)(iii) is not permissible if the Assessing Officer fails to establish a nexus between borrowed funds and funds diverted for investment or loans, especially when sufficient interest-free funds are available with the assessee.

Judgments citing Section 33(1)(b)(b)

ACIT, Circle-2(1), Hyderabad vs. Hinduja National Power Corporation Limited, Hyderabad

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 32(1)(iia)Section 32ASection 92C

following effect : “11. Learned counsel appearing on behalf of the assessee, correctly submitted that other provisions of the Act, particularly section 33(1)(b)(B) read with Item No. 3 of the Fifth Schedule to the Act, would show that mining of ore is treated as "production". Section

The Dy CIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn Ltd., Mumbai

ITA 724/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

The Dy CIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn Ltd, Mumbai

ITA 337/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

M/S. Housing Develop, Ment Finance Corpn. Ltd, Mumbai vs. The Addl CIT RG-1(1), Mumbai

ITA 287/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

M/S. Housing Develop, Ment Finance Corpn. Ltd, Mumbai vs. The Addl CIT RG 1(1), Mumbai

ITA 286/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT, DR
Section 143(3)Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

DCIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn. Ltd., Mumbai

ITA 7532/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

M/S. Housing Development Finance Corp. Ltd., Mumbai vs. DCIT Cir. 1(1), Mumbai

ITA 7447/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)(viii)

more of the articles or things specified in the Fifth/Sixth Schedule'. This is exactly the expression used in section 33(1)(b)(B) and section 80E as also in section 80B(7) except with the difference that this clause refers to Sixth Schedule in place of Fifth Schedule

Housing Devp. Fin.Corpn. Ltd vs. The ADIT Cir. 1(1)

ITA 552/MUM/2004[98-99]Status: DisposedITAT Mumbai15 Jan 2024

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 144Section 14ASection 36(1)(viii)

1 ITA 552/Mum/2004 Housing Development Finance Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI