Search: section 68

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Key Topics

Section 10516 Section 35F12 Section 35D6 Section 80J4 Penalty4 Section 2603 Section 10A3 Section 2632 Deduction2

M/S SUBEX LTD vs. THE COMMISSIONER OF INCOME TAX-III,

In the result, appeal is partly allowed as indicated

ITA/378/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 154Section 200Section 260Section 263Section 35D

35D starts with the words " where the assessee is a company, also expenditure ", which if read with Sub-clause (iv) " in - 28 - connection with the issue, for public subscription, of shares in or debentures of the company, being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus" would indicate that the word " being " used here

M/S SUBEX LTD vs. THE COMMISSIONER OF INCOME TAX-III,

COMMISSIONER OF INCOME TAX-III vs. M/S. ONMOBILE GLOBAL LTD

M/S SUBEX LTD vs. THE COMMISSIONER OF INCOME TAX-III,

COMMISSIONER OF INCOME TAX-III vs. M/S. ONMOBILE GLOBAL LTD

M/S HEWLETT PACKARD INDIA SALES PVT.LTD vs. UNION OF INDIA

PRESTIGE GARDEN CONSTRUCTIONS PRIVATE LIMITED vs. UNION OF INDIA

EXORA BUSINESS PARKS PRIVATE LIMITED vs. UNION OF INDIA

M/S HINDUSTAN PETROLEUM CORPORATION LTD vs. UNION OF INDIA