Delhi H.C : CIT had illegally assumed jurisdiction under section. 263
High Court Of Delhi CIT vs. Lalsons Enterprises Section 4, 36(1)(iii), 69, 260A Asst. Year 1998-99 Badar Durrez Ahmed & […]
Section 4, Sec. 260A, Sec. 36(1)(iii), Section 69
Sec. 36(1)(iii)
Sec. 36(1)(iii)
Chhattisgarh H.C : Whether on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 15,44,750 being disallowance out of interest equivalent to the amount of interest receivable by the respondent on interest-free loan in view of s. 36(1)(iii) of the IT Act ?
High Court Of Chhattisgarh JCIT vs. Beekay Engineering Corporation Section 36(1)(iii) Dhirendra Mishra & R.N. Chandrakar, JJ. IT Appeal No.
Sec. 36(1)(iii), Sec. 37(1), Section 43A
S.C : The assessee filed an appeal(s) before the Gujarat High Court inter alia challenging the capitalization of the roll over charges paid in respect of foreign currency
Supreme Court Of India Assistant Commissioner Of Income Tax vs. Elecon Engineering Co. Ltd. Section 36(1)(iii), 37(1), 43A Asst. Year
Sec. 36(1)(iii), Sec. 37(1), Sec. 40A(2), Section 40A
Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding and justifying the commission paid to the directors of the company and set aside the order of the CIT(A) in confirming the order of the AO ?
High Court Of Madras CIT vs. Premier Poly Sacks (P) Ltd. Section 36(1)(iii), 37(1), 40A(2) Asst. Year 1997-98 D. Murugesan
Sec. 36(1)(iii)
Kerala H.C : he Tribunal cancelling the enhanced disallowance of interest paid on borrowed funds diverted by the assessee to sister concern made by the CIT(A) in the appeal filed by the assessee after notice to them
High Court Of Kerala CIT vs. Accelerated Freeze Drying Co. Ltd. Section 36(1)(iii) Asst. Year 1997-98 C.N. Ramachandran Nair &
Sec. 36(1)(iii), Sec. 115JB, Sec. 37(1)
AAR : Whether claim of depreciation under s. 32 amounting to Rs. 7,19,85,930 is allowable to the assessee company, keeping in view the amount involved under the head cost variance reserves capital contribution towards services connection and capital subsidy and grants towards cost of capital assets ?
Authority For Advance Rulings Jodhpur Vidyut Vitran Nigam Ltd., In Re Section 36(1)(iii), 37(1), 115JB Asst. Year 2004-05 P.V. Reddi,
Section 57, Sec. 36(1)(iii), Section 36
Kearala H.C : granting deduction of estimated amount of expenditure against interest income
High Court Of Kerala CIT, Kannur Vs. Dhanalakshmi Weaving Works Assessment Year : 2001-02 Section : 57,36(1)(iii) C.N. Ramachandran Nair
Sec. 10(2A), Sec. 36(1)(iii), Section 14A, Section 43B
Kerala H.C : Assessee borrowed massive amounts from banks and advanced the same to sister concerns namely, the partnership firms in which it was a partner, without collecting any interest
High Court Of Kerala CIT vs. Popular Vehicles & Services Ltd. Section 10(2A), 14A, 36(1)(iii), 43B Asst. Year 2004-05 C.N.
Sec. 36(1)(iii), Sec. 37(1), Section 145, Section 43B
Delhi H.C : Whether the liability to pay interest on the excess realization for levy sugar pursuant to the order of the Allahabad High Court was a contingent liability or a crystallized liability ?
High Court Of Delhi Triveni Engineering & Industries Ltd. vs. CIT Section 36(1)(iii), 37(1), 43B(d), 145 Asst. Year 1991-92 A.K.
Sec. 36(1)(iii)
Punjab & Haryana H.C : the Tribunal was right in law in allowing interest claimed by the assessee at a higher rate on the borrowings though the investment had been made by the assessee in the shares of a sister concern which gave a fixed return of income
High Court Of Punjab & Haryana CIT vs. Rockman Cycle Industries (P)Ltd. Section 36(1)(iii) Asst. Year 1986-87 Adarsh Kumar Goel
