Section 35B of the Income Tax Act

New India Industries Ltd vs. Commissioner of Income-Tax

The Commissioner of Income Tax vs. M/S Cynamid India Ltd

Bench: 2 Judges

Aravinda Paramila Works vs. Commr. of Income Tax

In the result, we uphold the view taken by the

Commissioner of Income Tax vs. O.L. of A'Bad Mfg. and Calico Ptg. Co. Ltd

Commissioner of Income-Tax vs. Windsor Foods Ltd

Commissioner of Income-Tax vs. Valiulla Brothers

Universal Duestuff Industries Limited vs. Commissioner of Income-Tax

The Commissioner of Income Tax (Cntl.), Ludhiana vs. M/S Hero Cycles Pvt. Ltd., Ludhiana Etc. Etc

The appeal is allowed

Bench: 2 Judges

Commissioner of Income Tax, Delhi vs. Stepwell Industries Ltd. Etc. Etc

The appeal is disposed of

Bench: I. T. 0. Or Appellate Commissionehf D Asses See Fails To Do This, He Cannot Get The Deduction-Nor Can The Tribunal Allow The Claim On Assumption Of Facts. E F G Addi. Commissioner Of Income Tax Gujarat V. Gutjargravures Pvt. Ltd., 111 I.T.R. 1, Relied On. Civil Appellate Jurjsdjction : Civil Appeal No. 1275 Of 1992 Etc. Etc. From The Judgment & Order Dated 29.11.91 Of The Delhi High Court In L.T.C. No. 24 Of 1991. T.V.L. Iyer, G.C. Sharma, Ms. Renu George, B.K. Prasad, H.K. Puri, Rajesh Srivastava, Ujjwal Banerjee, Vineet Kumar, Ms. Janki Ramachandran, S. Ganesh, K.J. John, Ms. Manju Mishra, B. Kanta Rao, K. Janjani & K.L. J Anani For The Appearing Parties. The Following Order Of The Court Was, Delivered : The Following Question Of Law Came Up For Consideration Before The High Court Under Section 256 (2) Income Tax Act, 1961 : "Whether, On The Facts & In The Circumstances Of The Case, The H I.T .A.T. Was Correct In Law In Holding That The Assessee Was Entitled 580 -

Digvijay Cement Co. Limited vs. Commissioner of Income-Tax

Ilac Ltd vs. Commissioner of Income-Tax