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2 results for “depreciation”+ Section 80P(2)(b)clear

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Key Topics

Section 80H7

UDAIPUR SAHKARI UPBOKTA THOK BHANDER LD. vs. COMMR.OF INCOME TAX

C.A. No.-004399-004399 - 2009Supreme Court16 Jul 2009
Section 14(3)(iv)Section 3Section 80P(2)(e)

B. if the godowns of the Food Corporation and the wholesale dealer are in different cities: Common Fine Superfin e 1. Issue rate of food corporation 239.00 251.00 266.00 2. Octroi 0.20 0.20 0.20 -------------------------------------------------------------------------------------------------------- 239.20 252.20 266.20 3. Sales tax @ 3% 7.18 7.54 7.99 4. Surcharge on sale tax @20% 1.44 1.50 1.60 -------------------------------------------------------------------------------------------------------- 5. Amount payable to food corporation

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

Appeals are allowed

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

HON'BLE MR. JUSTICE A.K. SIKRI

Bench:
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