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Mohan Breweries And Distilleries Ltd. vs Assistant Commissioner Of Income Tax on 31 October, 2007
cites
Finance Act, 1999
Addl C.I.T., Spl. Rg 15 vs Ashok Alco Chem Ltd. on 30 June, 2004
He further relied on the Tribunal decision in the case of Addl. CIT v. Ashok Alco Chem Ltd. (supra) wherein it is held:
Vijaya Production (P) Ltd. vs Commissioner Of Income Tax on 19 February, 1996
5. On the other hand, the Departmental Representative relied on the Tribunal decision in the case of Prasad Productions (P) Ltd. v. Dy. CIT (supra) wherein it is held:
Section 80AB in The Income Tax Act, 1961 [Entire Act]
Income Tax Officer vs Kanchan Oil Industries Ltd. on 19 October, 2004
The Departmental Representative also placed reliance on the Tribunal decision in the case of ITO v. Kanchan Oil Industries Ltd. (2005) 92 TTJ (Kol) 739 : (2005) 92 ITD 557 (Kol) wherein it is held as follows:
Section 80A in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 80IB in The Income Tax Act, 1961 [Entire Act]
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