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2 results for “depreciation”+ Section 5Aclear

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Key Topics

Section 2604Section 353Section 260A2

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

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

depreciation. (5) Where, in a scheme of amalgamation, xxx asset.” Definitions of certain terms relevant to income from profits and gains of business or profession. 43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means xxx section 47. (2) "paid" means actually xxx profession. (3) "plant" includes xxx fittings

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

section 271. For starting the penalty proceedings under this clause, the condition precedent is that the Assessing Officer must be satisfied that a person has concealed particulars of his income or furnished inaccurate particulars of such income. 51 The ingredients which go to make up the conditions precedent to the infliction of penalty are: (i) the Assessing Officer