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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

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 PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

depreciation of Rs.84,39,457/- in all a sum of Rs.8,63,61,817/- towards Helicopters. On 31.03.2013, the assessment order held that there was a report that the assessee was involved in political activity. The Helicopter was used for political purposes as per media report. The claim was considered by the Assessing Officer under Section

COMMISSIONER OF vs. MOOKAMBIKA TEMPLE

Bench: S.SUJATHA,VINEET KOTHARI

220. PAN: AABAS4235R. …Respondent (By Mr.S.Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260-A of Income Tax Act 1961, arising out of order dated:11/09/2015 passed in ITA No.637/Bang/2014, for the Assessment Year Date of Judgment 30-08-2018 I.T.A.No.170/2016 Commissioner of Income Tax (Exemptions) & Anr. Vs. Mookambika Temple. 2/13 2011-12, praying to decide

THE COMMISSIONER OF INCOME TAX vs. M/S WEIZMANN HOMES LTD

Bench: B.MANOHAR,N.KUMAR

depreciation for such financial year or part of such financial year falling within the relevant previous year. Explanation.-For the purposes of this section, “book profit” means the net profit as shown in the profit and loss account for the relevant previous year prepared under sub-section (2), as increased by- (a) the amount of income-tax paid or payable