claim for deduction

Section 32, Sec. 37(1)

Delhi H.C : The assessee has claimed depreciation of Rs.1.20 Crores on cinematographic films @ 100%

Avijit Das / September 10, 2014

High Court Of Delhi CIT- X vs. Smt. Achila Sabharwal Section 37(1),32 Assessment year 2010-11 Sanjiv Khanna And V. Kameswar […]

Income Tax Case Laws, Section 32

S.C : The claim of the assessee for depreciation under Section 32 of the Income Tax Act, 1961

Avijit Das / January 14, 2013

Supreme Court of India I.C.D.S. Ltd. vs. Commissioner of Income Tax Section 32 Asst. Year: 1991-1992 to 1996-1997 D. K.

Section 254, Section 251

Bombay H.C : An assessee can amend a return filed by him for making additional claim for deduction other than filing a Revised Return?

Avijit Das / June 21, 2012

High Court Of Bombay CIT, Central-I, Mumbai VS. Pruthvi Brokers & Shareholders Assessment Year : 2004-05 Section : 251, 254

Section 86, Sec. 40(ba)

Madras H.C : Assessee company is entitled for deduction towards interest income from Kailas Projects, an Association of Persons as per the provisions of section 86

Avijit Das / August 3, 2010

High Court Of Madras CIT, Chennai vs. Ideal Entertainment (P.) Ltd. Section : 86,40(ba) F.M. Ibrahim Kalifulla Amd M.M. Sundresh,