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1 - 10 of 22 (0.93 seconds)Section 37 in The Income Tax Act, 1961 [Entire Act]
Section 40A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Madura Coats Ltd. on 30 April, 1998
5.8 In the case of CIT Vs. Madura Coats limited (supra), the Hon'ble
High Court held as under:
Dcit 10(3), Mumbai vs Bombay Oxygen Corporation Ltd, Mumbai on 13 September, 2017
5.7 The Tribunal in the case of Haryana Oxygen Ltd. (supra)
considered the decision of the Hon'ble Madras High Court in the case of
Chitram & Co. P Ltd (supra), however, observed that in the case in hand
issue of expenses on running of car was involved rather than issue of
depreciation on the car. The finding of the Tribunal is reproduced as
under:
Commissioner Of Income-Tax vs Chitram And Co. Pvt. Ltd. on 5 December, 1990
5.7 The Tribunal in the case of Haryana Oxygen Ltd. (supra)
considered the decision of the Hon'ble Madras High Court in the case of
Chitram & Co. P Ltd (supra), however, observed that in the case in hand
issue of expenses on running of car was involved rather than issue of
depreciation on the car. The finding of the Tribunal is reproduced as
under: