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National Engineering Industries Ltd. vs Commissioner Of Income-Tax on 3 September, 1998 cites

Commissioner Of Income-Tax vs Technico Enterprise Pvt. Ltd. on 18 January, 1993

Mr. Agarwal submitted that notwithstanding this decision we should take the step of referring the matter to a larger Bench in view of, what according to him was, a contrary decision in CIT v. Technico Enterprise P. Ltd. .

Calcutta High Court Cites 28 - Cited by 11 - Full Document

Section 37 in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 6904

Commissioner Of Income-Tax vs National Engineering Industries Ltd. on 16 November, 1989

In regard to these machines, Mr. Bajoria gave us the case of CIT v. National Engineering Industries Ltd. (Income-tax Reference No. 282 of 1987), where, following an earlier decision, in the case of Peerless consultancy, deductions were found as allowable in regard to data processing machinery.

Calcutta High Court Cites 6 - Cited by 16 - S C Sen - Full Document

Commissioner Of Income-Tax vs Fort Gloster Industries Ltd. on 4 June, 1969

13. With due respect, Mr. Agarwal's submission is not acceptable in this regard also. The above case was considered in a later Division Bench judgment of our court reported in CIT v. Fort Gloster Industries Ltd. [1996] 219 ITR 223.

Calcutta High Court Cites 7 - Cited by 21 - S Mukharji - Full Document

Coates Of India Ltd. vs Deputy Commissioner Of Income-Tax And ... on 19 September, 1994

17. The case relied upon by Mr. Agarwal in this regard being the case reported in Coates of India Ltd. v. CIT , is distinguishable distinctly on facts as that case related to perquisites and expenditure in relation to cars owned by the employees whereas here we are concerned with the company's own cars and the company's own drivers.

Calcutta High Court Cites 20 - Cited by 21 - R Pal - Full Document

Section 32A in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 1183

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