Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 33

Allahabad H.C : Once the Income Tax Officer re-open the assessment under Section 147(b) of the Income Tax Act, 1961, he is empowered to consider and assess all the other items afresh

Avijit Das / March 17, 2015

High Court Of Allahabad J.K. Cotton Spinning & Weaving vs. CIT Section 33 Assessment year 1969-70 Sudhir Agarwal And Shashi […]

Section 33, Sec. 33AC, Section 147

Bombay H.C : The assessment in this case was completed on 27.1.2003 determining the total income at Rs.2,56,02,060/- while computing the total income claim of the assessee u/s.33AC of Rs.182,28,705/- was allowed accepting the nature of business as “operation of ships” as claimed in the return of income in Column 11

Avijit Das / January 5, 2015

High Court Of Bombay United Shippers Ltd. vs. Assistant Commissioner of Income-tax, Central Circle-21, Mumbai Section 33AC, 147 Assessment year

Section 33, Section 80-IA, Section 80-IB

S.C : Whether the process by which a blank compact disc (CD) is transformed into software loaded disc constitutes “manufacture or processing of goods” in terms of s. 80-IA(1) r/w s. 80-IA(12)(b), as it stood then, of the IT Act, 1961 ?

Avijit Das / January 13, 2010

Supreme Court Of India CIT vs. Oracle Software India Ltd. Section 33B, 80-IA(1), 80-IA(12) Asst. Year 1995-96, 1996-97 S.H. Kapadia,

Sec. 33B, Section 33

S.C : Whether the process by which a blank compact disc (CD) is transformed into software loaded disc constitutes “manufacture or processing of goods” in terms of s. 80-IA(1) r/w s. 80-IA(12)(b), as it stood then, of the IT Act, 1961 ?

Avijit Das / January 13, 2010

Supreme Court Of India CIT vs. Oracle Software India Ltd. Section 33B, 80-IA(1), 80-IA(12) Asst. Year 1995-96, 1996-97 S.H. Kapadia,

Sec. 143(1)(a), Section 143, Section 33

Gauhati H.C : Whether the provisions of s. 33A R/W R. 8A are mandatory or directory in nature ?

Avijit Das / September 12, 2006

High Court Of Gauhati George Williamson (Assam) Ltd. vs. CIT & Anr. Sections 33A, 143(1)(a), 143(1A), Rule 8A Asst. Year

Section 256, Section 33

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in allowing development rebate on plant and machinery for which agreement to supply was entered into on 28th Dec., 1973 ?

Avijit Das / October 5, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Vippy Solvex Products (P) Ltd. Sections 33, 256(1), 1974FA 16(c)

Section 33, Section 33AB

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the tea development allowance under s. 33AB of the IT Act, 1961, must be in relation to the income of the business of growing and manufacturing tea, rather than to the taxable portion of such income ?

Avijit Das / May 22, 2003

High Court Of Kerala CIT vs. Mahavir Plantations Ltd. Section 33AB, Rule 8 Asst. Year 1986-87 G. Sivarajan & J.M.

Sec. 32(1)(iii), Sec. 33B

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in withdrawing rehabilitation allowance of Rs. 26,910 granted by the CIT(A) under s. 33B of the IT Act, 1961, in respect of the properties which were extensively damaged ?

Avijit Das / January 22, 2003

High Court Of Gujarat Klin Industrial (P) Ltd. vs. CIT Sections 32(1)(iii), 33B R.K. Abichandani & A.L. Dave, JJ. IT

Section 33, Section 34

Delhi H.C : Whether, on the facts and in the circumstances of the case and on the interpretation of the provisions of sub-s. (3) of s. 33 of the Act, the Tribunal was justified to hold that the assesseecompany is entitled to the carry forward of development rebate, having remained outstanding in the hands of HEIL which amalgamated with the assessee-company w.e.f. 1st Jan., 1974 ?

Avijit Das / August 10, 2001

High Court Of Delhi CIT vs. Bharat Heavy Electricals Ltd. Sections 33, 34(3)(a), 37(2) Asst. Year 1974-75 Arijit Pasayat, C.J.

Sec. 33A, Section 33

Madras H.C : The assessee is entitled for the claim for deduction under s. 33A(7), proviso (ii), of the Act as amended w.e.f. 1st April, 1982, at the rate of Rs. 35,000 per hectare

Avijit Das / June 11, 2001

High Court Of Madras CIT vs. Stanes Amalgamated Estates Ltd. Section 33A Asst. Year 1982-83 R. Jayasimha Babu & K.

Post pagination

1 2 … 5 Next →

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

Scroll to Top