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D.C.I.T., Circle-6(1), Kolkata, ... vs M/S Universal Cables Limited, Kolkata on 14 February, 2018
cites
Section 14A in The Income Tax Act, 1961 [Entire Act]
The National Housing Bank Act, 1987
Section 43B in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 28 in The Income Tax Act, 1961 [Entire Act]
Orissa Rural Housing Development ... vs The Assistant Commissioner Of Income ... on 15 December, 2011
75. Similarly, the Hon'ble Orissa High Court has held in the case of Orissa Rural
Housing Development Corpn. Ltd. v Assistant Commissioner of income-Tax reported in
[2012] 17 taxmann.com 186 (Orissa): 20 Taxmann 673 has held in para 19 that
National Housing Bank Act, 1987 does not overrides the Income Tax Act, 1961 and
further observed as follows:-
Birla Corporatation Limited., Kolkata vs D.C.I.T Cir - 6,Kolkata., Kolkata on 25 August, 2017
"4. At the outset, Ld. Counsel for the assessee Shri J. P. Khaitan, Advocate
submitted that the issue is covered by the decision of Coordinate bench in the case of
Birla Corporation Limited Vs. DCIT, ITA No. 683/K/2011 & DCIT Vs. Birla
Corporation Limited, ITA No. 581/K/2011 for AY 2007-08 dated 08.12.2014, wherein
the Tribunal has held as under:
Exide Industries Ltd. vs Union Of India . on 7 January, 2015
2.1. We have heard the rival submissions. We find that though the Hon'ble Calcutta
High Court in the case of Exide Industries Ltd vs Union of India reported in 292 ITR
470 (Cal) had struck down the provisions of section 43B(f) of the Act as
unconstitutional, the revenue had carried the matter further to the Hon'ble Supreme
Court which initially in Special Leave to Appeal (Civil) CC 12060 / 2008 dated
8.9.2008 had held as under:-
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