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“Section 42(1)(a)”

Section References (mined)Section 42Section 42(1)(a)4 judgments

INDIAN OIL CORPORATION LTD.,MUMBAI vs. ADDL. CIT - 10 (1), MUMBAI

In the result, cross objection filed by the assessee is dismissed

ITA 6025/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 May 2024AY 2011-12
Section 42(1)(a)Section 80Section 80I

employees. The Tribunal relied on Supreme Court decisions in Bharat Earth Movers and Metal Box Company to support its view.", "result": "Allowed", "sections": ["Section 42(1)(a)", "Section 32(1)(iia)", "Section 37(1)", "Section 14A", "Section 40A(9)", "Section 43B(f)", "Section 36(1)(vii)", "Section 36(2)", "Section

DCIT - 14(2)(1), MUMBAI vs. INDIAN OIL CORPORATION PVT. LTD., MUMBAI

ITA 5979/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 May 2024AY 2011-12
Section 42(1)(a)Section 80Section 80I

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “D”, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT

RELIANCE INDUSTRIES LTD.,MUMBAI vs. ASSTT. CIT-CC-3(4), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 579/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Oct 2022AY 2016-17

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

For Appellant: Shri Nimesh Vora a/wFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 115JSection 143Section 144C(3)Section 14ASection 250Section 250(6)Section 32Section 92CSection 92C(3)

respect of the unsuccessful exploration cost incurred in contract area other than KGD 6 has been made in computation of income under section 42(1)(a) against the entire income of the assessee company while computing the business income. Accordingly, it was submitted that the unsuccessful exploration cost

ACIT -3(4) , MUMBAI vs. RELIANCE INDUSTRIES LTD, MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 1438/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Oct 2022AY 2016-17

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

For Appellant: Shri Nimesh Vora a/wFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 115JSection 143Section 144C(3)Section 14ASection 250Section 250(6)Section 32Section 92CSection 92C(3)

respect of the unsuccessful exploration cost incurred in contract area other than KGD 6 has been made in computation of income under section 42(1)(a) against the entire income of the assessee company while computing the business income. Accordingly, it was submitted that the unsuccessful exploration cost