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

80P(2)(e) of the 1961 Act, exemption is available in respect of income derived only from letting out of godowns or warhouses. The income derived by the co-operative society for the purpose of exemption under clause (e) must be relatable to the letting out or the use of its godowns for any of the three purposes mentioned

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

D G M E N T A.K. SIKRI, J. Leave granted. Delay condoned. 2) In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). Section 80HH and other related provisions, as it existed at the relevant time