← All Phrases

“Section 35(248)”

Section References (mined)Section 35Section 35(248)2 judgments

The decision most relied on for Section 35(248) is 1. CIT v. Gem Plus Jewellery India Ltd. (233 CTR 248), cited in 14 judgments on BharatTax.

Leading authorities on Section 35(248)

1. CIT v. Gem Plus Jewellery India Ltd.
233 CTR 248 · 2010 · High Court
14
citing judgments

An assessee is eligible for deduction under Section 10A of the Income Tax Act, as decided in the assessee's own case for earlier assessment years.

Assam Co. Ltd. v. State of Assam
248 ITR 567 · 2001 · Reported
10
citing judgments

Rules framed under an Act cannot override the provisions of the Act itself. If there is a conflict between the Act and its Rules, the Act will prevail.

Judgments citing Section 35(248)

DCIT, Swargate Pune vs. Cummins India Ltd, Pune

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

Section 10ASection 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 35

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCHES : : PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Cummins India Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri J.D. Mistri, Sr. Advocate &For Respondent: Shri Prakash L. Pathade, CIT-DR
Section 10ASection 13Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCHES : : PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL