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Section 35B8 Section 32A3 Section 652 Deduction2

COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. LUCAS T.V.S. LTD. PADI CHENNAI

The appeals are allowed to the aforesaid extent

C.A. No.-005950-005952 - 2007Supreme Court14 Dec 2007

For Respondent: M/s Lucas T.V.S. Ltd. Padi Chennai

Section 32ASection 33Section 43A(1)

32A- INVESTMENT ALLOWANCE. (1) In respect of a ship or an aircraft or machinery or plant specified in sub-section (2), which is owned by the assessee and is wholly used for the purposes of the business carried on by him, there shall, in accordance with and subject to the provisions of this section, be allowed a deduction, in respect

COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES

Appeal is allowed and the

C.A. No.-003568-003568 - 2001

COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. LUCAS T.V.S. LTD. PADI CHENNAI

COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES

COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. LUCAS T.V.S. LTD. PADI CHENNAI

COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A