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4 results for “depreciation”+ Section 131(1)clear

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Section 113Exemption2

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

131 to 136 provide for the administrative powers of the Commissioner. 23 Section 253 of the Act provides for appeals to the Appellate Tribunal. Sub-Section (1) whereof reads thus: 253. Appeals to the Appellate Tribunal. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) an order passed

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017
Supreme Court
19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

THE TATA IRON AND STEEL CO.LTD., BIHAR vs. THE COLLECTOR OF CENTRAL EXCISE,PATNA

The appeals are disposed of accordingly with no order as to costs

C.A. No.-005421-005421 - 1999Supreme Court02 Mar 2005
For Respondent: Collector of Central Excise, Patna
Section 11Section 35L

depreciation is admissible under the provisions of Section 10(2)(vi) and Section 10(2) (via) of the Act in respect of diesel oil engines fitted to the motor vehicles in replacement of the existing engines. It was held that the expression ‘installed’ did not necessarily means fix in position but was also used in the sense of inducted

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

1 Ex D 428, now thirty years ago, involved the principle that a company resides for purposes of income-tax where its real business is carried on. Those decisions have been acted upon ever since. I regard that as the true rule; and the real business is carried on where the central management and control actually abides.” 9. Since that