Madras H.C : earlier year’s bonus is to be deducted from the book profit under section 115J
High Court Of Madras CIT vs. Swamiji Mills Ltd. Assessment Year : 1989-90 Section : 115J Mrs. Chitra Venkataraman And […]
Sec. 115J
minimum alternate tax
Sec. 115JA, Sec. 115JB
Madras H.C : the assessee was right in claiming deduction of the amounts withdrawn from the revaluation reserve during the assessment year, from the book profit under section 115JA
High Court Of Madras CIT vs. W.S. Industries (India) Ltd. Assessment Year : 1989-90 Section : 115JA, 115JB Mrs. Chitra
Section 92, Sec. 115JB, Section 211
AAR : The investment held by the Applicant in equity shares of Dow Agrosciences India Private Limited (hereinafter referred to as ‘DAS India’) would be considered as ‘capital asset’ under section 2(14)
Authority Of Advance Rulings Dow Agro Sciences Agricultural Products Ltd., In Re Section :Â 92, 115JB, 195, 211 V.S. Sirpurkar, Chairman,
Sec. 115JB
S.C : Whether provisions of Minimum Alternate Tax (MAT) would not apply to FIIs and FPIs not having Business/Permanent Establishment in India
Supreme Court Of India Castleton Investment Ltd. vs. Director of Income-tax (International Taxation-I), Mumbai Section 115JB A.K. Sikri And Rohinton
Sec. 115JAA
Allahabad H.C : Allowing the calculation of tax in violation of the provisions of the relevant Finance Act which prescribe calculation of tax as inclusive of cess and surcharge.
High Court Of Allahabad CIT Vs. Vacment India Section : 115JAA Assessment Year 2011-12 Dr. Dhananjaya Yeshwant Chandrachud, CJ. And
Sec. 115JA
S.C : Assessee was entitled to reduce from its book profits, profits derived from its captive power plants, in determining tax payable for purpose of section 115JA
Supreme Court Of India CIT Vs. DCM Shriram Consolidated Ltd. Section 115JA R.M. Lodha, CJI. Kurian Joseph And Rohinton Fali
Sec. 36(1)(Viii), Sec. 115JA
Karnataka H.C : Where assessee, engaged in providing long-term finance, received certain amount as processing fee and penal interest for repayment of loan before agreed period, those charges being incidental to earning of interest income, were to be included in income eligible for deduction under section 36(1)(viii)
High Court Of Karnataka CIT Vs. Weizmann Homes Ltd. Assessment Years: 1998-99, 2000-01 And 2001-02 Section : 36(1)(viii), 115JA Kumar
Sec. 115JB, Section 80-IB
Karnataka H.C : The provisions of Minimum Alternative Tax under the provisions of Section 115 JB are applicable to the appellant on the facts and circumstances of the case
High Court Of Karnataka Sankhla Polymers (P) Ltd. vs. ITO Section 115JB, 80-IB Asst. Year 2002-03, 2003-04 & 2004- 05
Sec. 245R
AAR : Whether the provisions of section 115JB of the Act relating to payment of minimum alternate tax (MAT) are applicable only to domestic Indian companies ?
Authority For Advance Rulings (Income-Tax), New Delhi Zd, In Re Section : 245R P.K. Balasubramanyan, Chairman, J. A.A.R. No. 1098
Sec. 234B, Sec. 234C, Section 207, Section 208, Section 211
Calcutta H.C : the provisions relating to payment of advance tax are applicable in a case where the book profit is deemed to be the total income under section 115JB
High Court Of Calcutta Emami Ltd. vs. CIT, Central-I, Kolkata Assessment Year : 2001-02 Section : 234B, 234C, 207, 208,
