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Sec. 28(iiia)

Section 80HHC, Sec. 28(iiia), Sec. 28(iiib), Sec. 28(iiic), Sec. 28(iiid), Sec. 28(iv)

Delhi H.C : Premium received on sale of export quota by exporters of ready made garments is not covered by any of clauses i.e., clause (iiia) to (iiic) of section 28 and therefore, cannot be included while computing deduction under section 80HHC

Avijit Das / June 1, 2012

High Court Of Delhi CIT-V vs. Nagesh Knitwears (P.) Ltd. Assessment Years : 2000-01, 2001-02 And 2003-04 Section : 28(iv), […]

Sec. 28(iiia), Section 28

Calcutta H.C : Rent and repairs and maintenance referable to guest house allowable under section 30 of the Income-tax Act, 1961 were to be disallowed under section 37(4)

Avijit Das / July 13, 2011

High Court Of Calcutta GKW Ltd. vs. CIT, West Bengal â€“ IV Assessment Year : 1997-98 Section : 28(iiia) Bhaskar

Sec. 28(i), Sec. 28(iiia), Sec. 28(iiic), Sec. 28(iiid), Sec. 28(iiie)

Bombay H.C : the entire amount received on the sale of the Duty Entitlement Passbook does not represent profits chargeable under s. 28(iiid) of the IT Act, 1961 and that the face value of the DEPB shall be deducted from the sale proceeds

Avijit Das / June 29, 2010

High Court Of Bombay CIT vs. Kalpataru Colours & Chemicals Section 28(iiia), 28(iiib), 28(iiic), 28(iiid), 28(iiie), 80HHC, 80HHC, third proviso,

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in not having allowed initial depreciation on an amount of Rs. 13,502 being the expenditure on water cooler places, in view of s. 32(1)(iv) ?

Avijit Das / September 14, 2004

High Court Of Punjab & Haryana Industrial Cables (India) Ltd. vs. CIT Section 28(iiia), 32(1)(iv), 37(3), Rule 6D(2) Asst. Year

Sec. 28(iiia), Sec. 37(1), Sec. 43(1), Section 37, Section 43

Delhi H.C : Whether, on the facts and in the circumstances of the case, the difference in exchange amounting to Rs. 2,75,533 resulted in capital expenditure under s. 43A of the IT Act, 1961 and/or is not an allowable revenue expenditure under s. 28 r/w s. 37 of the Act?

Avijit Das / July 27, 2001

High Court Of Delhi Jain Tube Co. Ltd. vs. CIT Sections 28(iiia), 37(1), 43A Arijit Pasayat, C.J. & D.K. Jain,

Sec. 260A, Sec. 28(iiia)

Delhi H.C : Whether the Tribunal Delhi, Bench-A was justified in holding that the amount, received by assessee on account of forfeiture of advance guarantee commission is business income and not income for other sources in terms of s. 28(iiia) of the Act

Avijit Das / August 30, 2000

High Court Of Delhi CIT & Anr. vs. Banaras House Ltd. Sections 28(iiia), 260A Asst. Year 1989-90 Arijit Pasayat, C.J.

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