Search Results Page
Search Results
1 - 10 of 52 (0.93 seconds)Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Section 38 in The Income Tax Act, 1961 [Entire Act]
Itc Limited, Kolkata vs Acit, Rg-8, Kolkata, Kolkata on 28 November, 2018
Tata Autocomp Hendrickson Vs DCIT in ITA No.
2486/Pune/2017
Symantec Software India Pvt. Ltd. Vs DCIT in ITA No.
1824/Pune/2018
Sicpa India Pvt. Ltd. Vs ACIT in ITA No. 704/Kol/2015
Philips India Ltd. Vs ACIT in ITA No. 2612/Kol/2019
ITC Limited Vs ACIT in ITA No. 685/Kol/2014
DCIT Vs The Peerless General Finance & Investment &
Co. Ltd. in ITA No. 1469/Kol/2019.
Section 115BBE in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
The Cess Act, 1880
Commissioner Of Income-Tax vs Gurupada Dutta And Ors. on 10 June, 1943
at a proportion or on the basis of such profits or gains. In other
words, sub-section (4) was meant to exclude a tax or a cess or
rate the assessment of which would follow the determination or
assessment of profits or gains of any business, profession or
vocation in accordance with the provisions of section 10 of the
Act......... These profits arrived at according to the provisions of
the two Cess Acts can by no stretch of reasoning be equated to
the profits which are determined under section 10 of the Act. It
is not possible to see, therefore, how section 10(4) could be
applicable at all in the present case". The learned counsel
pointed out that this Court has in the said decision approved
the decision of the Privy Council in CIT v Gurupada Dutta
[1946] 14 ITR 100 and has further observed that the Parliament
must be deemed to have accepted the view taken by the Privy
Council by not changing the language of the relevant provision
in the Act [section 40(a)(ii)].
Jcit, Rang-2, Kota vs Chambal Fertilisers And Chemicals ... on 17 October, 2018
27. The ld. AR also relied on the judgment of Hon'ble Rajasthan
High Court in the case of Chambal Fertilisers and Chemicals Ltd.
Vs JCIT in ITA No. 52/2018 dated 31.07.2018 wherein the same
29 ITA No.466/Del/2021
Avaya India Pvt. Ltd.