Section 11 in Finance Act, 2015 [Entire Act]
Section 11 in Finance Act, 2015
11. Insertion of new section 32AD.
- After section 32AC of the Income-tax Act, the following section shall
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1 - 10 of 108 (0.48 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]
other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB] [Substituted 'subject to the other provisions of this Chapter ... deduction under the provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section
Telangana State Power Generation ... vs Asst. Commissioner Of Income Tax, ... on 14 June, 2021
u/s 14A of Rs. 9,40,42,000/ -.
3. The subject matter of appeal is only regarding
disallowance of investment allowance u/s 32AC ... allowance U/s. 32 AC of Income Tax Act . 1961. The
Ld. Assessing Officer denied the claim of Investment
Allowance u/s 32AC solely
Section 66 in The Income Tax Act, 2025 [Entire Act]
Corporation" means a Financial Corporation established under section 3 or 3A or an institution notified under section 46 of the State Financial Corporations ... section 70(2) (Table: Sl. No. 7). [ Similar to Section 28 , Section 29 , Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC
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
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