172 ITR

Sec. 43(1), Section 43

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the subsidy of Rs. 3,30,600 received from the Central Government for setting up industries in backward areas cannot be allocated towards any particular asset or assets and the assessee is entitled to depreciation on the cost of assets as claimed by it?

High Court Of Karnataka CIT vs. Diamond Dies Manufacturing Corporation Ltd. Section 43(1) Asst. Year 1977-78 S.A. Hakeem & S. […]

Income Tax Case Laws

S.C : These appeals, by certificate, under s. 65 of the ED Act, 1953 (“Act” for short)-one by the accountable person and the other by the Dy. CED arise out of and are directed against the judgment dt. 11th Oct., 1974, of the High Court of Calcutta, answering, in a reference under s. 64 (1) of the Act, the question of law referred for its opinion.

Supreme Court Of India Dipti Narayan Srimani vs. Controller Of Estate Duty Section ED 12, ED 2(19) R. S. Pathak,

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