170 ITR

Sec. 43(3), Section 33, Section 43

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to higher rebate on all its automobile ancillaries including those utilised by it in the assembling of its own cars and in that view allowing a higher rebate at 25per cent for the asst. yr. 1971-72 ?

/

High Court Of Calcutta CIT vs. Hindustan Motors Ltd. Sections 33(1)(b), 33, 43(3) Asst. Year 1971-72 Dipak Kumar Sen, Actg.

Section 171

Madras H.C : All the above-mentioned writ petitions which involve questions relating to the validity, scope and interpretation of the provisions of s. 171(9) of the IT Act, 1961 (hereinafter referred to as the Act), which was introduced by the Finance (No. 2) Act, 1980, are disposed of by this common judgment. In order to appreciate the contentions raised by the several counsel appearing in these petitions, it would be enough to refer to the admitted facts in W.P. Nos. 994 and 995 of 1984.

/

High Court Of Madras M.V. Valliappan & Ors. vs. CIT Sections 171(a), Art. 226 M.N. Chandurkar, C.J. & T. Sathiadev,

Section 80J

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 ?

/

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

Scroll to Top
Malcare WordPress Security