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8 results for “depreciation”+ Section 211clear

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Mumbai359 Delhi348 Bangalore215 Ahmedabad86 Chennai85 Kolkata79 Pune55 Raipur42 Hyderabad36 Cochin35 Jaipur24 Indore22 Visakhapatnam17 Chandigarh15 Lucknow13 Karnataka11 Surat11 Ranchi9 SC8 Kerala6 Dehradun5 Cuttack4 Agra3 Jodhpur3 Patna3 Calcutta2 Rajkot2 Panaji2 Nagpur2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Rajasthan1 Allahabad1 Telangana1

Key Topics

Section 805 Section 36(1)(vii)4 Section 80J4 Section 115J4 Section 32A3 Section 158B3 Deduction3 Section 37(1)2 Section 80V2 Depreciation

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 at the rates prescribed by the Income-tax Rules, 1962. This has been the consistent practice of the assessee throughout. Section 211

COMMISSIONER OF INCOME TAX VI vs. VIRTUAL SOFT SYSTEMS LTD

The appeal is hereby dismissed leaving parties to bear their own cost

C.A. No.-004358-004358 - 2018

2

Supreme Court

24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

211 of the Companies Act, 1956 was to give clear sight that the accounting standards, as prescribed by the ICAI, shall prevail until the accounting standards are prescribed by the Central Government under this sub-section. The purpose behind the accounting standards was to arrive 7 at a computation of real income after adjusting the permissible deprecation

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

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

C.A. No.-008568-008569 - 2001Supreme Court05 Aug 2005

For Respondent: M/s. Gujarat Perstorp Electronics Ltd

211 decided the question in favour of assessee and against the Department. Resultantly, the appeals were allowed by holding that printed materials imported by the Company could be said to be "Books" falling within Tariff Heading 49.01 and were entitled to exemption as ’Printed books’. It was conceded by the Department before us is that no doubt in Parasrampuria Synthetics

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

C.A. No.-001337-001337 - 2003Supreme Court11 Jan 2010

Section 145Section 2(24)Section 36(1)(vii)Section 37Section 37(1)

Section 211 of the Companies Act, 1956 like any other company. Schedule VI Part I of the Companies Act, 1956 specifically provides that Provision for doubtful debts should be reduced from the gross amount of debtors and advances. NBFCs were following the same practice of disclosure in their audited financial statements as done by the Company. Therefore, vide Para

COMMNR. OF INCOME TAX, TRIVANDRUM vs. M/S TRANVANCORE TITANIUM PRODUCTS LTD

C.A. No.-003825-003825 - 1999Supreme Court07 Dec 2000

For Respondent: M/S. TRANVANCORE TITANIUM PRODUCTS LTD

Section 18Section 256(1)

section, be in the form set out in Pt. I of Sch. VI, or near thereto as circumstances admit or in such other form as may be approved by the Central Govt. either generally or in any particular case, while s. 211 (2) provides that every profit and loss account of a company shall give a true and fair view

THE INDIAN HOTELS COMPANY LTD. vs. INCOME TAX OFFICER,CIRCLE 1, BOMBAY

In the result, Transferred Cases No

T.C.(C) No.-000020-000024 - 1989Supreme Court08 Aug 2000

For Respondent: THE INCOME TAX OFFICER, MUMBAI & OTHERS

Section 256(2)Section 32ASection 80Section 80JSection 80J(1)Section 80J(4)(iii)Section 80J(6)

depreciation or otherwise) in computing the income chargeable under the head Profits and gains of business or profession of any one previous year. (2) The ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following, namely: (a) a new ship or new aircraft acquired after the 31st day of March

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