Section 11 in Finance Act, 2015 [Entire Act]
Finance Act, 2015
11. Insertion of new section 32AD.
- After section 32AC of the Income-tax Act, the following section shall be inserted with effect
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1 - 10 of 110 (0.46 seconds)Section 32AC in The Income Tax Act, 1961 [Entire Act]
Section 32AC in The Income Tax Act, 1961
32AC. Investment in new plant or machinery.
(1) Where an assessee, being a company, engaged
Section 11 in Finance (No. 2) Act, 2014 [Entire Act]
Section 11 in Finance (No. 2) Act, 2014
11. Amendment of section 32AC.
- In section 32AC of the Income-tax Act, with effect from
Section 6 in Finance Act, 2013 [Entire Act]
Section 6 in Finance Act, 2013
6. Insertion of new section 32AC.
- After section 32AB of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2014, namely:- '32AC. Investment in new plant or machinery. - (1) Where an assessee, being a company
Section 115BA in The Income Tax Act, 1961 [Entire Act]
clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section 33AB or section 33ABA or sub-clause
Dcit, Cc-2(1),, Chennai vs M/S. Snj Distillers Pvt. Ltd.,, Chennai on 4 November, 2020
Dcit, Cc-2(1),, Chennai vs M/S. Snj Distillers Pvt. Ltd.,, Chennai on 4
Telangana State Power Generation ... vs Asst. Commissioner Of Income Tax, ... on 14 June, 2021
under MAT
provisions. The A.O disallowed investment allowance
U/s 32AC of Rs. 319,08,63,958/-, disallowed other
income for 80lA ... matter of appeal is only regarding
disallowance of investment allowance u/s 32AC of Rs.
319,08,63,958/-. The AO for making this disallowance
Section 66 in The Income Tax Act, 2025 [Entire Act]
Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC , Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section
Bharat Petroleum Corporation Limited vs Assistant Commissioner Of Income Tax ... on 3 July, 2025
also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save
Bharat Petroleum Corporation Limited vs Assistant Commissioner Of Income Tax, ... on 3 July, 2025
also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save