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Section 80J

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the order of the AAC that capital employed in the assessee’s industrial undertaking should be computed without deducting the amount of liabilities ?

Avijit Das / May 11, 1988

High Court Of Rajasthan : Jaipur Bench CIT vs. Plastic Dela Footwear Section 80J Asst. Year 1971-72 J.S. Verma, C.J. […]

Sec. 37(1), Section 32, Section 37, Section 80J

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 3,61,236 contributed towards the cost of construction of a road is not an admissible deduction in computing the business income ?

Avijit Das / March 25, 1988

High Court Of Karnataka Hindustan Machine Tools Ltd. vs. CIT Sections 37(1), 32, 80J M. Rama Jois & H.G. Balakrishna,

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that relief under s. 80J has to be allowed ? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is an industrial company within the meaning of the Finance Act of the relevant assessment year?

Avijit Das / February 29, 1988

High Court Of Andhra Pradesh CIT vs. Sri Venkateswara Hatcheries (P) Ltd. Sections 80J, 80JJ Asst. Year 1977-78, 1978-79 Ramanujulu

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, on the formation of this assesseefirm by Shri Vinod Sonpar and by bringing his assets and liabilities by way of his own capital in this assessee-firm, the Tribunal was correct in law in holding that the assessee’s claim was hit by s. 80J (4)(ii) and, therefore, the assessee was not entitled to deduction under s. 80J at Rs. 12,560 ?

Avijit Das / January 4, 1988

High Court Of Madhya Pradesh Glass Fibre Textiles vs. CIT Section 80-J Asst. Year 1975-76 N.D. Ojha, C.J. & K.K.

Sec. 32(1), Sec. 35B, Section 214, Section 32, Section 35, Section 80J

Andhra Pradesh H.C : Whether the Tribunal was right in holding that the words ‘regular assessment’ occurring in s. 214 refer only to the original assessment or the first assessment made by the ITO and not to any order which may be passed pursuant to an appellate order ?

Avijit Das / August 24, 1987

High Court Of Andhra Pradesh Warner Hindustan Ltd. vs. CIT Sections 214, 37(1), 35B, 80J, 32(1), 35(2)(iv) Asst. Year 1973-74

Orissa H.C : These three writ applications by three limited companies whose profits and gains are derived from their industrial undertakings claim deduction under s. 80J of the IT Act, 1961

Avijit Das / August 21, 1987

High Court Of Orissa Orissa Industries Ltd. vs. CIT & Ors. Section 80J Asst. Year 1973-74, 1974-75, 1975-76, 1976-77, 1977-78,

Sec. 256(2), Sec. 37(1), Sec. 40A(7), Section 256, Section 37, Section 40A, Section 69, Section 80J

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct both on facts and in law in upholding the finding of the CIT (Appeals) regarding payment of penalty of Rs. 30,828 ?

Avijit Das / July 24, 1987

High Court Of Delhi CIT vs. Orissa Cement Ltd. Sections 256(2), 37(1), 40A(2), 80J, 69 Asst. Year 1974-75 S. Ranganathan

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that relief under s. 80J of the IT Act, 1961, is allowable to the assessee on borrowed capital ?

Avijit Das / July 7, 1987

High Court Of Rajasthan CIT vs. Lodha Enterprises Section 80-J Asst. Year 1977-78 S.S. Byas & N.C. Sharma, JJ. DB

Bombay H.C : Whether, on the facts and in the circumstances of the case, the assessee-company was a company in which the public were substantially interested during the previous years relevant to the asst. yrs. 1966-67 to 1969-70 ?

Avijit Das / April 2, 1987

High Court Of Bombay CIT vs. Indian Smelting & Refining Company Ltd. Sections 80-J, 2(18)(b) Asst. Year 1966-67, 1967-68, 1968-69,

Kerala H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to set off the deficiency carried forward under s. 80J(3) of the IT Act, 1961, of the earlier assessment years to the extent of Rs. 72,735 in the computation of its income for the asst. yr. 1974-75 ?

Avijit Das / March 12, 1987

High Court Of Kerala CIT vs. Kerala Balers Ltd. Section 80-J Asst. Year 1974-75 T. Kochu Thommen & K.P. Radhakrishna

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