Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, and also in view of the fact that the assessee had failed to create the reserve before the closing of the accounts and drawing of the P&L a/c, the assessee was entitled to the benefit of s. 80HHC of the IT Act ?

Avijit Das / April 8, 2003

High Court Of Kerala CIT vs. Forbes, Ewart & Figgis Ltd. Sections 80HHC G. Sivarajan & J.M. James, JJ. IT […]

Kerala H.C : Whether, on the facts and in the circumstances of the case, the interest income of Rs. 19,40,886 is assessable under the head ‘Business income’ ?

Avijit Das / March 27, 2003

High Court Of Kerala Assistant Commissioner Of Income Tax vs. South India Produce Company Sections 80HHC(1), 80HHC(3)(b) Asst. Year 1989-90,

Rajasthan H.C : Since a common question of law is involved in all these petitions, the same are being disposed of by this common order. At the outset, learned counsel for petitioners has withdrawn the challenge of vires of Expln. (aa) added to sub-s. (4B) of s. 80HHC of the IT Act, 1961. He simply prayed that the petitioners are entitled for the benefit of s. 80HHC of the Act.

Avijit Das / March 21, 2003

High Court Of Rajasthan : Jaipur Bench Jewels Emporium & Ors. vs. Union Of India & Ors. Sections 80HHC Y.R.

Kerala H.C : Has the Tribunal erred in taking the view that the amount of Rs. 5,34,572 earned by way of interest by theassessee was income from other sources and thus could not be included under s. 80HHC of the IT Act, 1961?

Avijit Das / March 19, 2003

High Court Of Kerala Urban Stanislaus Co. vs. CIT Sections 80HHC Asst. Year 1993-94 Jawahar Lal Gupta, C.J. & Kurian

Section 80, Section 80AB, Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, while computing the relief under s. 80HHC of the IT Act, the processing charges could be excluded from the profits of the business as also from the turnover of the business?

Avijit Das / March 12, 2003

High Court Of Kerala CIT vs. Smt. T.C. Usha Sections 80AB, 80HHC Asst. Year 1992-93 G. Sivarajan & J.M. James,

Kerala H.C : Whether, on the facts and in the circumstances of the case, and on an interpretation of the relevant provisions, the Tribunal is right in law in holding on principle that the assessee is entitled to deduction under s. 80HHC of the IT Act ?

Avijit Das / March 12, 2003

High Court Of Kerala CIT vs. Harisons Malayalam Ltd. Sections 80HHC Asst. Year 1987-88 G. Sivarajan & J.M. James, JJ.

Sec. 28(i), Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that interest on the deposit accounts made not for the purpose of the business alone would be assessable separately as income under the head ‘other sources’ and is such a distinction drawn by the Tribunal in accordance with law ?

Avijit Das / February 13, 2003

High Court Of Kerala CIT vs. K. Rajendranathan Nair Sections 28(i), 56, 80HHC(3), 80HHC, Expln. (ba) Asst. Year 1990-91, 1991-92,

Bombay H.C : Whether labour charges (job work receipts) received by the assessee stood excluded from the expression “profits of business” under Expln. (baa) to s. 80HHC and whether the Tribunal was right in holding that 90 per cent of the labour charges ought not to have been excluded from such business profits while computing deduction under s. 80HHC ?

Avijit Das / January 15, 2003

High Court Of Bombay CIT vs. Bangalore Clothing Co. Sections 80HHC, Expln. (baa) Asst. Year 1992-93 S.H. Kapadia & J.P.

S.C : The appeal is directed against the judgment of the Jaipur Bench of the Rajasthan High Court dismissing the appeal under s. 260A of the IT Act, 1961 (for short, “the Act”), carried by the Revenue against the order of the Tribunal dismissing its appeal.

Avijit Das / December 18, 2002

Supreme Court Of India CIT vs. Silver & Arts Palace Sections 80HHC Asst. Year 1996-97 Mrs. Ruma Pal & B.N.

Sec. 158BB, Section 158, Section 80HHC

Madras H.C : Whether, on the facts and in the circumstances, the Tribunal is right in holding that the appellant is not eligible for relief under s. 80HHC in respect of the income of Rs. 14,35,756 claimed by the appellant as eligible for deduction under s. 80HHC ?

Avijit Das / December 17, 2002

High Court Of Madras Anbu Textiles vs. Assistant Commissioner Of Income Tax Sections 80HHC, 158BB N.V. Balasubramanian & K. Raviraja

Post pagination

← Previous 1 … 24 25 26 … 29 Next →

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

Scroll to Top