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Commissioner Of Income Tax-I vs Vardhman Polytex Ltd. on 17 August, 2006 cites

Jct Ltd. vs Dy Cit & Anr. on 8 October, 2004

12. Keeping in view the earlier judgment of this Court in Commissioner of Income Tax v. Oswal Spinning and Weaving Mills Ltd. (supra) and also the recent judgment of Calcutta High Court in JCT Ltd. v. Deputy Commissioner of Income-tax and Anr. (supra), addition of proviso in Section 36(1)(iii) of the Act, in our view, the question raised in the present appeal is required to be heard by a larger Bench. Accordingly, we direct that the papers be placed before Hon'ble the Acting Chief Justice for constituting a larger Bench.
Calcutta High Court Cites 15 - Cited by 11 - D K Seth - Full Document

Commissioner Of Income-Tax vs Oswal Spinning And Weaving Mills Ltd. on 13 January, 1986

12. Keeping in view the earlier judgment of this Court in Commissioner of Income Tax v. Oswal Spinning and Weaving Mills Ltd. (supra) and also the recent judgment of Calcutta High Court in JCT Ltd. v. Deputy Commissioner of Income-tax and Anr. (supra), addition of proviso in Section 36(1)(iii) of the Act, in our view, the question raised in the present appeal is required to be heard by a larger Bench. Accordingly, we direct that the papers be placed before Hon'ble the Acting Chief Justice for constituting a larger Bench.
Punjab-Haryana High Court Cites 7 - Cited by 5 - Full Document

M/S. Veecumsees, Madras vs Commissioner Of Income Tax, Madras on 26 April, 1996

In Veecumsees v. CIT , Hon'ble the Supreme Court held that deduction for payment of interest on the loans raised for building a cinema theatre, which was ultimately closed, was allowable deduction as the assessee was engaged in a composite business of jewellery and cinema. The facts of the case are quite different with the facts of the present case.
Supreme Court of India Cites 3 - Cited by 77 - S P Bharucha - Full Document
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