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3 results for “depreciation”+ Section 80Cclear

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Key Topics

Section 8019Section 80H14Section 80A5Section 80G3Deduction3Section 80J2Depreciation2

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

depreciation, Section 32AB gives deductions in respect of certain investment allowance. After providing for admissible deductions to an assessee, income under this head is ascertained. In a similar way, as noted above, income under the other heads is worked out. If a particular assessee has income under more than one heads, in the income tax returns, the said assessee would

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 260
Section 80
Section 80A
Section 80G
Section 80H
Section 80J

80C to 80U shall be allowed from his gross total income. This Section has introduced a new concept of ’gross total income’ as distinguished from the ’total income’ i.e., the net or taxable income. Clause (5) of Section 80B defines the expression ’gross total income’ to mean the total income computed in accordance with the provisions of the Act before

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