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3 results for “capital gains”+ Section 80Eclear

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Section 80H7 Section 80E(1)7 Deduction3 Section 842 Section 84(1)2 Section 41(2)2 Section 80E2 Depreciation2

CAMBAY ELECTRIC SUPPLY INDUSTRIAL CO. LTD. vs. THE COMMISSIONER OF INCOME TAX, GUJARAT-IIAHMEDABAD (AND VI

In the result the assessee’s appeal also fails and the same

- 0Supreme Court11 Apr 1978

For Respondent: THE COMMISSIONER OF INCOME TAX, GUJARAT-IIAHMEDABAD (AND VIC

Section 263Section 41(2)Section 80ESection 80E(1)

80E(1) of the Act. He emphasized that under that, section a deduction of 8% is permissible from "such profits and gains" meaning "profits and gains attributable ’to the business of generation and distribution of electricity" carried on by an assessee. He contended that a balancing charge contemplated under s. 41 (2) is really in the nature of a return

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

CAMBAY ELECTRIC SUPPLY INDUSTRIAL CO. LTD. vs. THE COMMISSIONER OF INCOME TAX, GUJARAT-IIAHMEDABAD (AND VI

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

CAMBAY ELECTRIC SUPPLY INDUSTRIAL CO. LTD. vs. THE COMMISSIONER OF INCOME TAX, GUJARAT-IIAHMEDABAD (AND VI

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

METTUR CHEMICAL AND INDUSTRIAL CORPORATION LIMITED vs. COMMISSIONER OF INCOME-TEX, MADRAS-1