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3 results for “condonation of delay”+ Section 191clear

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Key Topics

Section 43(1)2

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

191 provides for direct payment of income-tax by the assessee in cases where provision for deduction of tax at source is not made under the Chapter. Part ‘B’ of Chapter XVII contains a group of sections which provides for “deduction of tax” at source. Section 192 provides for deduction of tax on the income chargeable under the head “Salaries

COMMISSIONER OF INCOME TAX, HYD. vs. M/S. P.J. CHEMICALS LTD

In the result, we affirm the judgments of the High Courts which have

C.A. No.-002474-002474 - 1991Supreme Court14 Sept 1994
For Respondent: P.J. CHEMICALS LTD. ETC
Section 256Section 43(1)

condone the delays. In the special leave petitions, we grant special leave. These are cases in which the High Courts have held that subsidies granted to industries on a percentage of the capital cost are not deductible from the "actual cost" under Section 43(1) of the Act for purpose of calculation of depreciation etc. 2. The second batch consists

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

C.A. No.-004475-004475 - 2025Supreme Court28 Mar 2025

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned in Special Leave Petition arising out of Diary No.32623 of 2024. Leave granted in all the Special Leave Petitions. 2. The issue involved in this batch of appeals is, whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) as Digitally signed by ARJUN BISHT Date