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Excel Industries Ltd., Mumbai vs Department Of Income Tax on 29 May, 2012 IN THE

Excel Industries Ltd, Mumbai vs Department Of Income Tax on 29 May, 2012 IN THE

Excel Industries Ltd, Mumbai vs Assessee on 29 May, 2012 IN THE INCOME TAX APPELLATE

Excel Industries Ltd., Mumbai vs Assessee on 29 May, 2012 IN THE INCOME TAX APPELLATE

Excel Industries Ltd, Mumbai vs Assessee on 29 May, 2012 IN THE INCOME TAX APPELLATE

concerned assessment year was prior to 1978. According to him, Section 35DD of the Act was introduced by Finance Act, 1999 with effect from ... stroke, stood clearly answered by the Legislature. According to him, Section 35DD was applicable for impugned assessment year. The claim of expenditure could

pertaining to disallowance of the claim of the assessee for deduction u/s 35DD of the Act. 3. To decide this ground, we refer ... Drugs & Pharmaceuticals Ltd. expenditure had been claimed as deductible u/s 35DD of the Act. The AO, however, concluded that the preliminary expenses claimed

assessment completed u/s 143(3), the deduction claimed by the assessee in subsequent years u/s 35DD could not be disallowed especially when ... made u/s 143(3). If it is found on such verification that the claim of the assessee for deduction u/s 35DD was allowed

expenses spread over certain number of assessment years like in Sections 35A . 35D, 35DD, 35DDA. etc .. The expenditure under consideration does not fall under

expenses spread over certain number of assessment years like in Sections 35A . 35D, 35DD, 35DDA. etc .. The expenditure under consideration does not fall under