M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

gains of business or profession”. [Explanation 1].—For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made

ISHIKAWAJMA-HARIMA HEAVY INDUSTRIES LTD. vs. DIRECTOR OF INCOME TAX, MUMBAI

The appeal is allowed in part and to

282 12,780,467 IHI, BNI & TEIL D-2.5 Construction and Erection (Total of 2.5.1. to 2.5.3) 3,958,464,384 36,795,623 IHI, BNI & TEIL D-2.0 Total (D-2.1 to D- 2.5) (See Note 9 7,602,796,324 151,044,192 Treaty : Double Taxation Avoidance Agreement (DTAA) : Article 5 of the Double Taxation Avoidance Agreement (DTAA

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

282(Coch)/2004 for the assessment year 1990-91. (ii) ITA No. 283(Coch)/2004 for the assessment year 1991-92. (iii) ITA No. 284(Coch)/2004 for the assessment year 1992-93. 17.1. In the three appeals filed by the assessee, revenue also filed cross objections. 17.2. By the common order dated 29.10.2004, the Tribunal allowed the appeals filed