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5 results for “depreciation”+ Section 80A(5)clear

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Key Topics

Section 8029Section 80H14Section 80A5Deduction5Depreciation4Section 80G3Section 323Section 80J2Business Income2

M/S. SYNCO INDUSTRIES LTD. vs. ASSESSING OFFICER,INCOME TAX MUMBAI &ANR

C.A. No.-004190-004191 - 2002Supreme Court13 Mar 2008
For Respondent: Assessing Officer, Income Tax,Mumbai & Anr
Section 260Section 80Section 80ASection 80GSection 80HSection 80J

80A and Sub-Section 5 of Section 80B the Calcutta High Court has held that the gross total income defined by Section 80B(5) is the total income computed under the provisions of the Act, but before making any deductions under Chapter VI-A and if the total income computed under the Act before making the deductions under Chapter

PLASTIBLENDS INDIA LIMITED THROUGH ITS CHAIRMAN AND MANAGING DIRECTOR vs. ADDL.COMMISSIONER OF INCOME TAX RANGE 8(2) MUMBAI

C.A. No.-000238-000238 - 2012Supreme Court09 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 143(1)(a)Section 32Section 80

80A, Section 80AB and Section 80B as well as Section 80-IA of the Act. Contrasting the provisions of Chapter VI-A with Chapter IV, the High Court remarked that whereas Chapter IV contains provision relating to the computation of total income under various heads of income as also the deductions that are allowable under each head, Chapter VI contains

COMMISSIONER OF INCOME TAX-I vs. M/S RELIANCE ENERGY LTD (FORMERLY BSES LTD.) THROUGH ITS M.D

The Appeal is dismissed qua the issue of the extent of deduction under

C.A. No.-001327-001327 - 2021Supreme Court28 Apr 2021

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

Section 80Section 80A

depreciation. 2 | P a g e The Assessing Officer considered the revised claim of the Assessee under Section 80-IA and determined the amount eligible for deduction under Section 80-IA at Rs. 492,78,60,973/- against the Assessee’s claim of Rs. 546,26,01,224/-. However, the Assessing Officer stated in the assessment order that the actual

COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR

Appeals are hereby dismissed

C.A. No.-013771-013771 - 2015Supreme Court06 Dec 2023

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 260ASection 80

5) and sub-section (8) thereof, it is contended by the respondent that the price at which goods are transferred from one business of the assessee to another business should be at arm’s length i.e. the same should correspond to the market value of such goods for computing the profits of eligible business. In this connection, reference has been

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80H

5 of 22 different heads of income, namely, salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources. Insofar as income under the head ‘profits and gains of business or professions’ is concerned, provisions thereto are contained in Sections 28 to 44DB of the Act. Section 28 specifies various incomes which