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Documents citing Commissioner Of Income-Tax vs Moran Tea Co. (India) Ltd. on 4 February, 1991

Cit vs Rajasthan Charam Kala Kendra on 21 September, 2004

In the case of Moran Tea Co. (India) Ltd. (supra) the Calcutta High Court has held that as rule 6AA was inserted with effect from 1-8-1981, which was operative during the previous year relevant to the assessment year 1982-83, therefore, the assessee would be entitled to weighted deduction on expenditure incurred by it during the entire period of the relevant previous year and not merely to a pro rata deduction on expenditure incurred from 1-8-1981 to 31-12-1981.
Allahabad High Court Cites 7 - Cited by 8 - R K Agrawal - Full Document

S.P. Jaiswal Estates Pvt. Ltd. vs Commissioner Of Income-Tax (No. 2) on 10 February, 1994

12. In this case, we find that the Income-tax (Fourth Amendment) Rules, 1983, by which the higher rate of depreciation was laid down came into effect on April 2, 1983. The assessment year 1983-84 began on April 1, 1983. In other words, this new rule was not intended to be made applicable to the assessment year 1983-84. The rates of depreciation laid down in the Rules, in our view, are matters of substantive law. The new rates were intended to apply only from the assessment year 1984-85 since these were not in force on the first day of April, 1983, on which the assessment year 1983-84 began.
Calcutta High Court Cites 19 - Cited by 40 - Full Document

Commissioner Of Income-Tax vs C.W.S. (India) Ltd. on 20 August, 1999

Learned counsel for the assessee referred to two decisions of the Calcutta High Court in CIT v. Moran Tea Co. (India) Ltd. [1992] 194 ITR 429, and CIT v. Bishnauth Tea Co. Ltd. [1992] 197 ITR 150, where weighted deduction had been granted under Section 35B on expenditure incurred on the maintenance outside India of a warehouse for the promotion of the sale outside India of goods, relying on rule 6AA of the Income-tax Rules, 1962.
Kerala High Court Cites 9 - Cited by 6 - Full Document

Kansal Woollen & Hosiery Mills (P) Ltd. vs Commissioner Of Income Tax on 15 January, 1999

In CIT vs. Moran Tea Co. (India) Ltd. (1991) 194 ITR 429 (Cal), it was held that r. 6AA having come into force from 1st August, 1981, was operative during the previous year relevant to the asst. yr. 1982-83 and, therefore, the assessee was entitled to weighted deduction of expenditure incurred during the entire period of the relevant previous year and not merely to a pro rata deduction of expenditure incurred after 1st August, 1981.
Punjab-Haryana High Court Cites 8 - Cited by 0 - N K Agarwal - Full Document

Kansal Woollen & Hosiery Mills'M Ltd. vs Commissioner Of Income Tax on 15 January, 1999

In CIT vs. Moran Tea Co. (India) Ltd. (1991) 194 ITR 429 (Cal) it was held that r. 6AA having come into force from 1st Aug., 1981, was operative during the previous year relevant to the asst. yr. 1982-83 and, therefore, the assessee was entitled to weighted deduction of expenditure incurred during the entire period of the relevant previous year and not merely to, a prorate deduction of expenditure incurred after 1st Aug., 1981.
Punjab-Haryana High Court Cites 8 - Cited by 2 - Full Document
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