Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec. 32(2)

Section 32, Sec. 32(2)

“Whether, in the facts and circumstances of the case the Tribunal was right in allowing set off of prior years’ business loss and unabsorbed depreciation against short-term capital gains ?

Avijit Das / September 26, 2008

High Court Of Madras CIT vs. Rpil Signalling Systems Ltd. Section 32(2) Asst. Year 1999-2000 K. Raviraja Pandian & P.P.S. […]

Sec. 32(2), Section 10B

Karnataka H.C : The assessment order passed by the AO allowing the claim of the assessee for adjustment of the unabsorbed depreciation against the income from other sources was in order and hence cannot be considered to be erroneous or prejudicial to the interests of the Revenue and in cancelling the order under s. 263

Avijit Das / August 4, 2006

High Court Of Karnataka CIT vs. Himatasingike Seide Ltd. Sections 10B, 32(2) Asst. Year 1994-95 R. Gururajan & Jawad Rahim,

Sec. 32(2), Section 80

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in upholding the decision of the Dy. CIT(A) who allowed the assessee’s claim for carry forward and set off of unabsorbed depreciation of the earlier year ?

Avijit Das / March 29, 2005

High Court Of Allahabad CIT vs. Brigadier Parmanand Sections 32(2), 80 Asst. Year 1986-87 R.K. Agrawal & Prakash Krishna, JJ.

Sec. 32(2), Section 32

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the amount of Rs. 5,29,332 was liable to tax as deemed income under sub-s. (1) of s. 41 of the IT Act, 1961 ?

Avijit Das / August 31, 2004

High Court Of Punjab & Haryana CIT vs. Chaudhary Cotton Ginning & Pressing Factory Section 32(2), 41(1) Asst. Year 1977-78

Sec. 32(2), Section 32

Kerala H.C : Whether, on the facts and circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to set off his share of unabsorbed depreciation from the firm in which he was a partner, against his income of the previous year even though the firm was not carrying on any business during that previous year.

Avijit Das / April 6, 2004

High Court Of Kerala CIT vs. A.J. Abraham Anthraper (Dead) & Anr. Sections 32(2), 72(2) Asst. Year 1983-84 G. Sivarajan

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that unabsorbed depreciation of an earlier year could not be allowed to be set off against the income taxed under s. 56 (sic) of the IT Act, 1961?

Avijit Das / September 11, 2002

High Court Of Delhi Escorts Electronics Ltd. vs. CIT Section 32(2) Asst. Year 1982-83 D.K. Jain & Ms. Sharda Aggarwal,

Sec. 32(2), Section 155, Section 215, Section 22, Section 32, Section 32A

Gujarat H.C : the assessee had ceased to carry on business during the year under reference. The ITO had also charged interest under s. 215

Avijit Das / July 5, 2002

High Court Of Gujarat CIT vs. Fabriquip (P) Ltd. Sections 22, 32(2), 32A, 155(4), 155(5), 215 M.S. Shah & K.A.

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing carry forward of depreciation of asst. yrs. 1976-77 to 1978-79, which could not be set off against the income of the partners of the assessee’s firm in the hands of the firm for the purposes of set off against its income in the subsequent years ?

Avijit Das / August 11, 1997

High Court Of Punjab & Haryana CIT vs. Deepak Industries Section 32(2) Asst. Year 1978-79, 1979-80 Ashok Bhan & N.K.

Sec. 32(2), Section 32, Section 33

S.C : Whether, on the facts and in the circumstances of the case, it has been rightly held by the Tribunal that the provisions of s. 79 would not apply to unabsorbed depreciation and development rebate?

Avijit Das / January 28, 1997

Supreme Court Of India CIT vs. Concord Industries Ltd. Sections 32(2), 33(2), 79 Asst. year 1969-70 S.C. Agrawal & G.T.

Sec. 32(2), Section 71

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the unabsorbed depreciation brought forward from earlier years should be adjusted against assessee’s income from other sources ?

Avijit Das / September 28, 1993

High Court Of Gujarat CIT vs. Deepak Textiles Industries Ltd. Sections 32(2), 71(2) Asst. Year 1975-76 M.B. Shah & J.M.

Post pagination

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top