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5 results for “depreciation”+ Section 152clear

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Key Topics

Section 26010Section 1489Section 1478Section 43Section 143(2)3Section 143(3)3Section 1522Section 92C2Reassessment2

NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2

WP/21206/2014HC Karnataka25 Jun 2018

Bench: S.SUJATHA

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 152Section 92B(2)Section 92C

152 and the consequential notice under Section 143(2) issued by the respondent-authorities are challenged mainly on the ground that the proceedings initiated are contrary to the statutory requirements as envisaged under clause (b) of Subsection (1) of Section 149 of the Act. 5. Sri. Arun Sri Kumar, learned counsel for the petitioner submitted that Section 147 deals with

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/8901/2015HC Karnataka23 Mar 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144CSection 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub- section(3) of section 143 or this section has been made for the relevant assessment year, no action shall

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

WA/3403/2011HC Karnataka07 Sept 2011

Bench: RAVI MALIMATH,N.KUMAR

Section 4

depreciation, it ‘crms (a i’s that t’it 9rc,cg3dure (icOptLd his hit ir.t o,nc un rlcpriruneru ftt i xtzirurj .zn)qr “LUU’V 1.4 .Ji,_. j%; c ‘ iion l.eu GIL u_’ ic’,S;, citLd 11W’ Lfl%i t Oil the. utaN” ii-Le ii i tqitally