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Section 72A

Section 72A, Sec. 43(6), Section 32

Bombay H.C : once the declaration is granted under Section 72A of the Income Tax Act, the amalgamated company can take advantage of the unabsorbed depreciation and accumulated losses

Avijit Das / September 7, 2017

High Court Of Bombay Ballarpur Industries Ltd. Vs. CIT, Nagpur Section 72A,32, 43(6) K. Deshpande And Manish Pitale, Jj. IT […]

Section 72A, Sec. 41(1), Section 41

S.C : The over due interest waived by the financial institutions amounting to Rs.25.02 lakhs is not assessable in the hands of the assessee

Avijit Das / March 9, 2017

Supreme Court Of India Mcdowell & Company Ltd. vs. CIT, Karnataka Central, Bangalore Section 72A, 41(1) Assessment year 1983-84 A.K.

S.C : Pursuant to scheme of amalgamation, an amalgamating co-operative society cannot carry forward and set off its accumulated losses against profits of amalgamated co-operative society

Avijit Das / April 29, 2014

Supreme Court Of India Rajasthan R.S.S. & Ginning Mills Fed. Ltd. vs. DCIT, Jaipur Section : 72A Anil R. Dave

Calcutta H.C : Amalgamation scheme sanctioned by BIFR under SICA will have overriding effect.

Avijit Das / October 5, 2010

High Court Of Calcutta CIT Vs. J.K. Corporation Ltd. Assessment Year 1992-93 Section : 72A Kalyan Jyoti Sengupta And Kalidas

Section 72, Section 72A

Orissa H.C : Amalgamation of OMC Alliance Ltd., the erstwhile subsidiary company with Orissa Mining Corporation Ltd. became effective from 30th Aug., 1991 and not from 1st April, 1986 and consequent denying the claim of OMC for treating all the operation of the erstwhile subsidiary as that of the patent company, namely, OMC from 1st April, 1986 and resultant loss.

Avijit Das / January 18, 2007

High Court Of Orissa Orissa Mining Corporation Ltd. vs. CIT Section 72A Asst. Years 1987-88, 1988-89, 1989-90, 1990-91 A.K. Ganguly

Section 72, Section 72A

Delhi H.C : the petitioner and ACCI passed resolutions in their respective board meetings approving the scheme of amalgamation subject to the obtaining of necessary permission from various authorities

Avijit Das / September 27, 2004

High Court Of Delhi ICI India Ltd. & Anr. vs. Union Of India & Ors. Section 72A B.C. Patel, C.J.

Orissa H.C : Amalgamation took place between Kalinga Tubes Limited and Indian Metals & Ferro Alloys Ltd., the petitioner herein. The said amalgamation was finally approved by the company Court by order dt. 11th Dec., 1981

Avijit Das / December 12, 2002

High Court Of Orissa Indian Metals & Ferro Alloys Ltd. vs. Union Of India & Ors. Sections 72A, Art. 14

Section 72, Section 72A, Section 78

Rajasthan H.C : Whether unabsorbed loss can be carry forward and allowed in case of this assessee when the loss suffered by four co-operative societies in the preceding year ?

Avijit Das / September 19, 2002

High Court Of Rajasthan : Jaipur Bench Rajasthan Rajya Sahakari Spinning & Ginning Mills Federation Ltd. vs. Income Tax Appellate

Orissa H.C : Issue a writ in the nature of certiorari or any other appropriate writ and/or direction against opposite parties and to certify and send up to this Court all papers and documents in connection with the passing of Annexure-1 so that they can be examined and if so considered be quashed

Avijit Das / March 18, 1998

High Court Of Orissa Indian Metals And Ferro Alloys Ltd. vs. Union Of India & Ors. Section 72A Susanta Chatterji

Section 72, Section 72A, Uncategorized

Calcutta H.C : The present writ petition has been filed praying, inter alia, for a writ of mandamus commanding the respondents to withdraw, recall and cancel the orders communicated by the letters dated 4th May, 1988

Avijit Das / June 15, 1990

High Court Of Calcutta Brooke Bond India Ltd. vs. Union Of India & Anr. Sections 72A, 72A(1), 72A(3) Susanta Chatterji

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