Search: depreciation

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Section 80H14 Section 8013 Section 80G3 Deduction3 Section 80J2

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 260Section 80Section 80ASection 80GSection 80HSection 80J

depreciation of earlier years. In Orient Paper Mills Ltd. V. Commissioner of Income Tax (1986) 158 I.T.R. 695 the Calcutta High Court has taken the view that deductions under Section 80-I cannot exceed gross total income and if gross total income found is ’Nil’ or a net loss the assessee is not entitled to deduction under Section

M/S LIBERTY INDIA vs. COMMR.OF INCOME TAX,KARNAL

C.A. No.-005891-005891 - 2009Supreme Court31 Aug 2009

Section 260ASection 80

80I, 80-IA and 80-IB (as they then stood) remains the same. Facts: 4. The facts in the lead matter (Civil Appeal arising out of SLP(C) No. 5827/07 entitled M/s Liberty India v. CIT) are as follows: 5. The appellant, a partnership firm, owns a small scale industrial undertaking engaged in manufacturing of fabrics out of yarns