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6 results for “depreciation”+ Section 234clear

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Mumbai388 Delhi385 Bangalore164 Kolkata61 Chennai59 Ahmedabad31 Chandigarh24 Indore19 Jaipur18 Lucknow13 Cuttack10 Visakhapatnam10 Surat10 Hyderabad8 Amritsar7 Rajkot6 SC6 Guwahati6 Pune6 Karnataka5 Raipur3 Dehradun2 Ranchi2 Jodhpur1 Cochin1 A.K. SIKRI N.V. RAMANA1 Patna1 Telangana1

Key Topics

Section 115J6 Section 804 Section 80V2 Section 332

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

234 ITR 693 have all held that for the purposes of section 115J of the Act, depreciation could not be calculated

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)

234 A & B of the Act could not be charged since a specific notice in that behalf was not issued by the Assessing Officer, is unsustainable in law. 3.17 In addition, it is submitted on the aspect on territorial jurisdiction of the authorities at Delhi that the assessee companies were having their registered offices in Sikkim. Therefore, the issuance

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

234 was correct or decisions of Coordinate Benches in Mitutronics vs. Collector of Customs, (1990) 46 ELT 500, Roto Inks (P) Ltd. vs. Collector of Customs, (1990) 47 ELT 398, Tata Consultancy Service vs. Collector of Customs, (1991) 53 ELT 454, Collector of Customs, Madras vs. Tata Elxsi India Ltd., (1995) 78 ELT 370, Laakshmi Cement vs. Collector of Customs

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010

depreciation; or (iv) the amount of profits derived by an industrial undertaking from the business of generation or generation and distribution of power; or (v) the amount of profits derived by an industrial undertaking located in an industrially backward State or district as referred to in sub-section (4) and sub- section (5) of section 80-IB, for the assessment

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

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016

Section 260Section 583(4)(a)

Section 45 it is clear that in the present case, the effect of the sale conducted by this court among partners and under Clause 16 of the said Partnership Deed, is that once the partnership is dissolved, the partners would become entitled to specific share in the assets of the firm which is proportionate to their share in sharing