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5 results for “depreciation”+ Section 151clear

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Key Topics

Section 1543Section 158B2Section 13(1)(a)2Section 260A2

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

151 is alone applicable to the common carrier. The subject matter is not res integra. In Patel Roadways Ltd. v. 31 Birla Yamaha Ltd.9, the Court held inter alia as follows: - “31. Coming to the question of liability of a common carrier for loss of or damage to goods, the position of law has to be taken as fairly well

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113Section 132Section 154
Section 158B

depreciation under sub-section (2) of section 32 shall not be set off against the undisclosed income determined in the block assessment under this Chapter, but may be carried forward for being set off in the regular assessments. Civil Appeal No.________ of 2014 & connected matters Page 17 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page

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

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

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

Section 143Section 147Section 148Section 260A

151 of the Act, both pre 01.04.1989 and post 01.04.1989. He submits that there was admittedly non-disclosure of material facts by the assessee, and, therefore, the extended period under the proviso to Section 147 of the Act was available to the department. Viewed in the above context, the notices issued under Section 148 of the Act as well

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

C.A. No.-021762-021762 - 2017Supreme Court19 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

SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

C.A. No.-007667 - 2021Supreme Court26 Aug 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 13(1)(a)Section 14(4)Section 33(2)Section 33(5)Section 60(5)Section 62(1)

151,33,06,859 3. 29.05.2019 Non   clearing   of   imported goods from Jawaharlal Nehru Port   Trust,   Nhava   Sheva, Maharashtra Rs. 22,70,50,898 4. 18.09.2019 Dues for all cargo in custom bounded   warehouses   in Gujarat Rs. 763,12,72,645 9 On 25.02.2020, the NCLT allowed I.A. No. 474 of 2019 filed by the appellant and passed the following