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Commissioner Of Income-Tax vs Down Town Hospital Pvt. Ltd. on 22 December, 2003

The ratio in Live Tone v. State of Tripura [2001] 122 STC 115 (Gauhati) and in Vishwa Vimohan Jha v. State of Meghalaya [2002] 1 GLT 276 also lend support to the above view. The preponderance of judicial opinion and desirability of uniformity impel us to decide that the assessee-firm is entitled to investment allowance under Section 32A(2)(b)(ii)."
Gauhati High Court Cites 24 - Cited by 14 - D Biswas - Full Document

S.S. Photographic Lab. Pvt. Ltd. vs State Of Assam And Ors. on 1 February, 2006

7. Mr. Bora, pressed into service the following decisions in support of his arguments: Rainbow Colour Lab v. State of Madhya Pradesh (2002) 1 GLT 276 Vishwa Vimohan Jha v. State of Meghalaya 2003 1 GLT 275 New Frontier Colour Laboratories Pvt. Ltd. v. Commissioner of Taxes and order of this Court in Civil Rule No. 4736 of 1997 Photovisual (Assam) Private Limited v. Commissioner of Taxes.
Gauhati High Court Cites 34 - Cited by 0 - A Roy - Full Document
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