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7 results for “depreciation”+ Section 115Jclear

Sorted by relevance

Mumbai141 Delhi137 Kolkata46 Ahmedabad14 Bangalore12 Jaipur9 Surat8 SC7 Chennai6 Nagpur4 Guwahati4 Rajkot4 Telangana3 Karnataka2 Indore1 Hyderabad1 Gauhati1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Cuttack1 Chandigarh1

Key Topics

Section 115J19 Section 1157 Depreciation5 Section 115J(1)4 Section 804 Section 158B3 Section 80V3 Section 260A2 Section 3552 Deduction

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

C.A. No.-005420-005423 - 2002Supreme Court10 Apr 2008

For Respondent: Commissioner of Income Tax,Trivandrum

Section 115JSection 33Section 80Section 80V

depreciation in its books of account at the rates prescribed in the Income-tax Rules, the Income Tax Officer has jurisdiction under section 115J

M/S. DYNAMIC ORTHOPEDICS PVT. LTD. vs. COMMISSIONER OF INCOME TAX, COCHIN

C.A. No.-008419-008419 - 2003Supreme Court16 Feb 2010

2

Section 115J

Section 205

Section 349

Section 350

Section 355

Section 80V

depreciation as per the Income Tax Rules, 1962, for the purposes of computing the book profit under Section 115J of the Income

M/S KARNATAKA SMALL S.INDT.DEV.COR.LTD. vs. COMMISSIONER OF INCOME-TAX,BANGALORE

C.A. No.-000823-000823 - 2000Supreme Court03 Dec 2002

For Respondent: Commissioner of Income Tax, Bangalore

Section 115Section 115JSection 115J(1)Section 256(1)Section 28Section 32Section 72Section 73Section 74Section 74A

depreciation which would have been allowed on such assets in the regular method of assessment in accordance with the provisions of Section 28 to 43 of the Income Tax Act, 1961 without applying the provisions of Section 115J

COMMR.OF INCOME TAX-IV,DELHI vs. M/S HCL COMNET SYSTEMS & SERVICES LD

Accordingly the same is dismissed with no order as

C.A. No.-005800-005800 - 2008Supreme Court23 Sept 2008

Section 115JSection 210

depreciation for such financial year or part of such financial year falling within the relevant previous year. Explanation.-For the purposes of this section, "book profit" means the net profit as shown in the profit and loss account for the relevant previous year prepared under sub- section (2), as increased by- (a) & (b) xxx xxx xxx 3 (c) the amount

THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013

Section 132Section 158BSection 260A

depreciation under sub- section (2) of section 32; (b) of a firm, or its partners, the method of computation of undisclosed income and its allocation to the partners shall be in accordance with the method adopted for determining the as- 21 Page 22 JUDGMENT sessed income or returned income for each of the previous years falling within the block period

SREE AYYANAR SPINNING & WEAVING M.LTD. vs. COMMNR. OF INCOME TAX

Accordingly, the Civil Appeal filed by the assessee stands allowed with no order

C.A. No.-003246-003246 - 2008Supreme Court01 May 2008

For Respondent: COMMISSIONER OF INCOME TAX

Section 115JSection 143(3)Section 254(2)

Section 115J, the Deputy Commissioner added to the profit the excess depreciation which was debited in the profit and loss

INCOME TAX APPELLATE TRIBUNAL vs. DY.COMMNR. OF INCOME TAX & ANR.ETC.ETC

Appeals are allowed accordingly

C.A. No.-002039-002041 - 1996Supreme Court17 Jan 1996

For Respondent: THE DEPUTY COMMISSIONER OFINCOME-TAX (ASSTS) III, HYDERABAD

depreciation and loss should necessarily be present for purpose of adjustment while computing book profit u/s 115-J of the I.T. Act http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 6 of 13 read with 205(1) proviso (b) of the Companies Act? (2) For purpose of computing book profits under sec. 115J of the I.T. Act read with Section