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3 results for “depreciation”+ Section 36(1)(va)clear

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CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

C.A. No.-002833-002833 - 2016Supreme Court12 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 2(24)(x)Section 28Section 36Section 36(1)(va)Section 43B

36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

SHIV RAJ GUPTA vs. COMMISSIONER OF INCOME-TAX, DELHI IV