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Sec. 145A

Income Tax Case Laws, Sec. 145A, Section 147

Gujarat H.C : The applicability of section 145A of the Act to the petitioner’s method of valuation of closing stock

Avijit Das / October 16, 2018

High Court Of Gujarat Adani Enterprise Limited vs. Assistant Commissioner Of Income Tax Section 145A, 147 Assessment year 2011 12 […]

Section 43B, Sec. 145A, Section 263

Karnataka H.C : The Commissioner was not justified in passing the order u/s. 263 of the Act on the ground that the order of assessment was not erroneous and prejudicial to the interest of the revenue as Assessing Officer has followed one of the permissible views in allowing the deduction of excise duty but without considering the fact that assessee has claimed such deduction twice

Avijit Das / June 16, 2016

High Court Of Karnataka CIT, Bangalore vs. NCR Corporation India (P.) Ltd. Section : 43B, 145A, 263 Assessment Year :

Bombay H.C : Under section 145A of the Income-tax Act, 1961 the excise duty element cannot be added to the value of unsold sugar lying in stock on the last day of the accounting year

Avijit Das / June 22, 2011

High Court Of Bombay CIT-III, Pune vs. Loknete Balasaheb Desai S.S.K. Ltd. Assessment Year 2001-02 Section : 145A J.P. Devadhar

Section 145, Sec. 145A

Gujarat H.C : the Tribunal was right in law to exclude the excise duty at the time of valuation of closing stock of finished goods at the end of the accounting period

Avijit Das / July 8, 2010

High Court Of Gujarat Assistant Commissioner Of Income Tax vs. Narmada Chematur Petrochemicals Ltd. Section 145, 145A Asst. Year 1997-98

Sec. 145A, Section 145

Delhi H.C : Whether the Tribunal was correct in law in allowing the adjustment of Rs. 54,83,272 to the assessee in the opening stock for the previous asst. yr. 1998-99 (being a transitional year) under s. 145A of the IT Act, 1961 ?

Avijit Das / November 28, 2007

High Court Of Delhi CIT vs. Mahavir Aluminium Ltd. Section 145A Asst. Year 1999-2000 Madan B. Lokur & Dr. S.

Sec. 145A, Section 145

Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that a sum of Rs. 7,33,000 being the excise duty on the closing stock not cleared from the factory should not be included ?

Avijit Das / June 18, 2007

High Court Of Madras CIT vs. Parry Confectionary Ltd. Section 145A Asst. Year 1993-94 P.D. Dinakaran & P.P.S. Janarthana Raja,

Sec. 145A, Sec. 37(1), Section 145, Section 32A, Section 32AB, Section 37, Section 80HHC

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing a sum of Rs. 8,29,723 as revenue expenditure ? Whether, the Tribunal was justified in law in allowing the claim of Rs. 36.77 lacs under s. 32AB and Rs. 1,28,960 under s. 80HHC of the IT Act, 1961 ?

Avijit Das / February 13, 2002

High Court Of Calcutta CIT vs. Berger Paints (India) Ltd. Sections 32AB, 37(1), 80HHC(4), 145, 145A Asst. Year 1988-89 Ajoy

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