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Section 80J

Section 37, Section 80, Section 80J

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in confirming the order of the CIT(A) in deleting the disallowance ofentertainment expenditure made by the ITO to the extent of Rs. 98,007/Rs. 47,921 in the asst. yrs. 1974-75, 1975-76, respectively, despite the express provisions contained in s. 37(2B) of the IT Act?

Avijit Das / July 29, 2004

High Court Of Delhi CIT vs. Modern Bakeries India Ltd. Sections 37(2B), 80J Asst. Year 1974-75, 1975-76 B.C. Patel, C.J. […]

Section 80, Section 80J

Gujarat H.C : Whether, in law and on facts, the Tribunal is right in holding that CCS (cash compensatory support) and duty drawback received by the assessee would constitute income derived from an industrial undertaking and eligible for relief under s.80J of the IT Act, 1961 ?

Avijit Das / April 7, 2004

High Court Of Gujarat CIT vs. India Gelatine & Chemicals Ltd. Section 80J Asst. Year 1980-81, 1981-82, 1982-83 M.S. Shah

Sec. 80J(2), Sec. 80J(3), Section 80J

Madras H.C : The AO allowed the assessee’s claim for setting off the relief under s. 80J, brought forward from the asst. yrs. 1979-80 to 1984-85

Avijit Das / April 6, 2004

High Court Of Madras Madurantakam Co-Operative Sugar Mills Ltd. vs. DCIT Section 80J(2), 80J(3), Proviso Asst. Year 1987-88 & 1988-89

Allahabad H.C : Whether, on the facts and in the circumstances of the case, and on proper interpretation of r. 19A(3) of the IT Rules, 1962 the Tribunal was legally correct in holding that for purposes of deduction under s. 80J the amount of borrowed moneys and debts owed by the assessee should be included in the capital employed ?

Avijit Das / January 2, 2003

High Court Of Allahabad CIT vs. Karam Chand Goel Section 80J M. Katju & Prakash Krishna, JJ. IT Ref. No.

Section 80, Section 80-O, Section 80J

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the value of the work-in-progress has to be treated as part of the capital employed for the purpose of relief under s. 8OJ of IT Act, 1961 ?

Avijit Das / December 12, 2002

High Court Of Bombay CIT vs. Asian Cables Corporation Ltd. Sections 80J, 80-O Asst. Year 1979-80, 1980-81 S.H. Kapadia &

Whether, on the facts and in the circumstances of the case, the value of stock-in-trade leased out by the assessee with Dharangdhara Chemical Works Ltd. and leased out dt. 26th Nov.,1979, should be treated as part of the capital employed for the purpose of computing relief under s. 80J of the Act ?

Avijit Das / September 4, 2002

High Court Of Madras CIT vs. Titanium Equipment & Anode Manufacturing Co. Ltd. Sections 80J R. Jayasimha Babu & K.

Sec. 40(c), Section 80J

Madras H.C : Whether the Tribunal was right in holding that in computing the relief under s. 80J of the IT Act for purpose of arriving at the capital employed in various units, the liabilities of head office mainly sales-tax loan and fixed deposits should be deducted ?

Avijit Das / July 30, 2002

High Court Of Madras Metal Powder Co. Ltd. vs. CIT Section 40(c), 80J Asst. Year 1982-83 V.S. Sirpurkar & N.V.

Gujarat H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was engaged in manufacturing and processing activities and was, therefore, an industrial company?

Avijit Das / June 26, 2002

High Court Of Gujarat CIT vs. Gordhanbhai Jethabhai Tobacco Industries (P) Ltd. Sections 80J(4)(iv), 1981FA 2(7)(c) Asst. Year 1981-82, 1982-83,

Sec. 35B, Sec. 37(1), Section 32, Section 32A, Section 35, Section 37, Section 80J

Punjab & Haryana H.C : Whether the facts and in the circumstances of the case, the Tribunal was right in law in allowing weighted deduction on bank interest on packing credit?

Avijit Das / May 30, 2002

High Court Of Punjab & Haryana CIT vs. Oswal Woollen Mills Ltd. Sections 32A, 35B, 37(1), 80J, 253, Rule Appendix

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

Gujarat H.C : Whether, the cost of plant and machinery under erection as also the cost of building under construction was to be included in the capital base for purposes of deduction under s. 80J of the IT Act, 1961 ?

Avijit Das / April 12, 2002

High Court Of Gujarat CIT vs. S.G. Chemicals & Pharmaceuticals Ltd. Sections 32A, 37(1), 80J R.K. Abichandani & Kundan Singh,

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