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1 - 10 of 21 (0.21 seconds)Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Companies Act, 1956 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Tamil Nadu Dairy Development ... on 23 March, 1995
18. The decisions rendered by the Supreme Court in Tamil Nadu Dairy Development Corporation's case on 23.03.1995 and Madras Refineries Case on 08.01.1997 does not have relevance for considering waiver of interest sought by the petitioner for the assessment years 1993-94, 1994-95 and 1995-96, as the date of assessment falls on 15.03.1993, 15.03.1994 and 15.03.1995, respectively. Therefore, there is no scope of interference in the order of the respondent, dated 10.11.2004 in respect of the assessment years, 1993-94, 1994-95 and 1995-96. This court does not find any infirmity in the order of the respondent dated 10.11.2004 in this regard and the same is upheld.
Commissioner Of Income Tax vs Madras Refineries Ltd. on 8 January, 1997
18. The decisions rendered by the Supreme Court in Tamil Nadu Dairy Development Corporation's case on 23.03.1995 and Madras Refineries Case on 08.01.1997 does not have relevance for considering waiver of interest sought by the petitioner for the assessment years 1993-94, 1994-95 and 1995-96, as the date of assessment falls on 15.03.1993, 15.03.1994 and 15.03.1995, respectively. Therefore, there is no scope of interference in the order of the respondent, dated 10.11.2004 in respect of the assessment years, 1993-94, 1994-95 and 1995-96. This court does not find any infirmity in the order of the respondent dated 10.11.2004 in this regard and the same is upheld.
Commissioner Of Income-Tax vs Seshasayee Paper And Boards Ltd. on 30 April, 1998
It is the case of the learned counsel for the petitioner that the respondent failed to note that in Seshasayee's case, this court considered the question of assessment of interest income before the commencement of business and that this court held that as the assessee therein had not established its factory during the assessment year in question, there was no question of computing its business income during the year and that the interest earned on deposits was assessable under the head 'other sources'.