Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 80J

Section 80HH, Section 80J

S.C : Whether, on the facts and in the circumstances of the case, the assessee-firm is an industrial undertaking eligible for deduction under ss. 80HH, 80-I and 80-J of the IT Act, 1961?

Avijit Das / March 21, 2002

Supreme Court Of India Sacs Eagles Chicory vs. CIT Sections 80HH, 80-I, 80J Asst. Year 1981-82 S.P. Bharucha,C.J.; N. Santosh […]

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 relief under s. 80J of the IT Act should be allowed from the total income which is not confined to the income of the (new) units ?

Avijit Das / February 12, 2002

High Court Of Gujarat CIT vs. Panna Knitting Industries Section 80J Asst. Year 1980-81, 1981-82, 1982-83 R.K. Abichandani & K.A.

Sec. 80J(4)(iv)

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that since the relief under s. 80J of the IT Act, 1961, in respect of the new industrial undertaking had been allowed to the assessee in the initial assessment year, the ITO was not entitled to refuse the same relief in respect of that undertaking in the subsequent assessment year unless the relief allowed for the initial year is withdrawn by the ITO ?

Avijit Das / February 7, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Mahavir Rubber Works Section 80J(4)(iv) Asst. Year 1979-80 Y.R. Meena &

Section 32A, Section 80J

Madras H.C : The dredgers were ships and hence the value of the dredgers should be included in the computation of capital base for working out of the relief under s. 80J

Avijit Das / November 7, 2001

High Court Of Madras CIT vs. Essar Bulk Carriers Ltd. Sections 32A, 80J Asst. Year 1977-78, 1978-79 R. Jayasimha Babu

Section 80HH, Section 80J

S.C : We have heard learned counsel for the appellant. There is no merit in the appeals. The civil appeals are dismissed with costs.

Avijit Das / October 11, 2001

Supreme Court Of India Tamil Nadu State Transport Corporation Ltd. vs. CIT Sections 80HH, 80J Asst. Year 1979-80, 1980-81 S.P.

Sec. 32(1), Sec. 43(1), Section 32, Section 32A, Section 43, Section 80HH, Section 80J

Gujarat H.C : Whether, the Tribunal is right in law and on facts in holding that subsidy amount should not be deducted from the cost of plant and machinery for allowing depreciation and investment allowance and for computation of capital employed under s. 80J of the IT Act, 1961 ?

Avijit Das / September 24, 2001

High Court Of Gujarat CIT vs. Cadila Chemicals (P) Ltd. Section 32(1), 32A, 43(1), 80HH, 80J Asst. Year 1983-84 M.S.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing that in asst. yr. 1973-74, relief is allowable under s. 80J for the full year and not on pro rata basis for the period during which kiln No. 2 in Dead Burnt Magnesite Plant at Salem was working ?

Avijit Das / September 4, 2001

High Court Of Delhi CIT vs. Dalmia Bharat Cement Ltd. Sections 80J Asst. Year 1973-74 Arijit Pasayat., C.J. & D.K.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing that in asst. yr. 1973-74, relief is allowable under s. 80J for the full year and not on pro rata basis for the period during which kiln No. 2 in Dead Burnt Magnesite Plant at Salem was working ?

Avijit Das / September 4, 2001

High Court Of Delhi CIT vs. Dalmia Bharat Cement Ltd. Sections 80J Asst. Year 1973-74 Arijit Pasayat., C.J. & D.K.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not directing the ITO to work out the deduction under s. 80J in accordance with said section as amended by s. 17 of the Finance (No. 2) Act, 1980?

Avijit Das / September 3, 2001

High Court Of Delhi CIT vs. Metal Forgings (P) Ltd. Section 80J Asst. Year 1974-75 Arijit Pasayat, C.J. & D.K.

Section 80HH, Section 80J

Gujarat H.C : Whether the assessee can be said to have employed 10 or more workers in a manufacturing process carried on with the aid of power as provided under cl. (iv) of sub-s. (2) of s. 80HH and cl. (iv) of sub-s. (4) of s. 80J of the Act ?

Avijit Das / August 27, 2001

High Court Of Gujarat CIT vs. V.B. Narania & Co. Sections 80HH, 80J Asst. Year 1978-79, 1979-80, 1980-81 M.S. Shah

Post pagination

← Previous 1 … 3 4 5 … 11 Next →

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

Scroll to Top