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2 results for “depreciation”+ Section 80Jclear

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Mumbai78Delhi33Chennai19Surat12Pune11Rajkot10Bangalore8Kolkata5SC4Telangana2Calcutta1Hyderabad1Nagpur1Jaipur1

Key Topics

Section 8019Section 80H3Section 80I2Section 260A2Section 115J2

AP. STATE SEEDS DEVELOPMENT CORPORATION, HYD. vs. THE COMMISSIONER OF INCOME TAX-I, HYD.

ITTA/232/2006HC Telangana21 Dec 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: SRl. C. P. RAMASWAMIFor Respondent: Ms. K. MAMATACHOUDARY SENIOR SC FOR
Section 1Section 115JSection 260A

depreciation which woul l be required to be set off against the profit I / 8 of the relevant previous year as if the provisions of clause (b) of the first proviso to sub-section (1) of Section 205 of the Companies Act, 1956 (1 of 1956), are applicable. (2) Nothing contained in sub-section (l) sha.ll a-ffect the determination

INCOME TAX BANGALORE vs. SHALINI BHUPAL

Appeal is dismissed

ITTA/38/2000
HC Telangana
20 Jun 2013
Section 260Section 80Section 80HSection 80ISection 80J

80J in relation to the profits and gains of an industrial undertaking or the business of a hotel to which this section applies, effect shall first be given to the provisions of this section. [Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. 80-I. (1) Where the gross total income of an assessee