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2 results for “section 68”+ Section 44Aclear

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Key Topics

Section 11(1)2Section 292

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

ITTA/449/2013HC Telangana25 Sept 2013
Section 11(1)Section 29Section 32

68, the Calcutta High Court, while constructing the expression " expenditure incurred " in s. 44A of the Act, observed: "depreciation claimed shall include the expenditure incurred." There are only two recognised methods of accounting : (1) cash basis, and (ii) mercantile basis. Under the cash basis only cash transactions are recorded. It is only cash receipts and cash (U payments which find

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/37/2011HC Telangana30 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 166Section 173

Section 166 of the Act came to be filed by the claimant through his power attorney holder Chaudhari Hareshkumar Lavjibhai and Page 2 of 10 C/FA/4881/2010 JUDGMENT DATED: 22/12/2021 claimed compensation of Rs. 90,00,000/-. 2.2 The claimant has deposed at exhibit 58. The owner of the ST bus had given his written statement at exhibit 44A. Various