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5 results for “depreciation”+ Section 40A(3)clear

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Key Topics

Section 26014Depreciation3Section 260A2Section 14A(1)2Section 194H2Disallowance2Addition to Income2

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

In the result, the appeals are partly allowed

ITA/133/2007HC Karnataka23 Aug 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 260

depreciation? A-8. Whether the Tribunal was correct in holding that the donations made to Khandesh Education Society do not attract the provisions of Section 40A(9) of the Act? 7 5. In ITA 133/07, the following two substantial questions of law arise for our consideration: A-9. Whether the Tribunal was correct in holding that the stock transfers made

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

ITA/427/2015HC Karnataka23 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)
Section 14A(1)
Section 194H
Section 260
Section 260A
Section 36(1)
Section 36(1)(vii)
Section 40a

depreciation on investment portfolio, disallowance of expenses with reference to exempt income under Section 14A(1) of the Income Tax Act read with Rule 8D, disallowance under Section 36(1), disallowance under Section 40a(ia) and disallowance under Section 36(1)(vii) of the Act. 3

THE COMMISSIONER OF INCOME TAX vs. M/S MANDOVI MOTORS PVT., LTD.,

Appeal stands disposed of by answering the

ITA/417/2009HC Karnataka18 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 148Section 260ASection 40A(2)(b)

depreciation on which assessments were reopened when the reopening assessments has taken place in respect of disallowance of rent paid to related at a higher rate contrary to Section 40A(2)(b) of the Act? 3

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

40a(ii) of the Act. He also contended that the arguments which were canvassed - 39 - before this Court were not canvassed before the lower authorities and therefore, they had no opportunity to consider the same and therefore on that score those orders cannot be found fault with. As the matter has already been remanded

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

40a(ii) of the Act. He also contended that the arguments which were canvassed - 39 - before this Court were not canvassed before the lower authorities and therefore, they had no opportunity to consider the same and therefore on that score those orders cannot be found fault with. As the matter has already been remanded