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Deputy Commissioner Of Income Tax, ... vs Endurance Technologies Limited ... on 25 August, 2025
cites
Section 35 in The Income Tax Act, 1961 [Entire Act]
M/S. Banaskanth Dist. Co.-Op. Milk ... vs The Asstt. Commissioner Of Income Tax, ... on 20 March, 2018
Although the Tribunal in the case of ACIT vs. Ajeet Seeds Ltd.
(supra) refers to this fact in para 6 of its order, however, without following the
above two decisions or without distinguishing the same or without any discussion
as to how these two decisions are not applicable to the facts of the present case
before it, the Tribunal simply dismissed the claim of deduction u/s 35(2AB).
Therefore, the decision relied on by the Ld. DR cannot be followed the same being
per incuriam.
Section 148 in The Income Tax Act, 1961 [Entire Act]
Goetze (India) Ltd. vs Cit on 24 March, 2006
In view of
the above discussion and following the decisions of Hon'ble Supreme Court in the
case of Goetz India Ltd. (supra), Hon'ble Bombay High Court in the case of CIT
vs. Pruthvi Brokers & Shareholders (supra) and the decision of Hon'ble Madras
High Court in the case of M/s. Abhinitha Foundation Pvt. Ltd. (supra), we do not
find any infirmity in the order of the Ld. CIT(A) / NFAC in entertaining the claim
made by the assessee otherwise than by filing a revised return.
Section 80IC in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 135 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S. Pruthvi Brokers & Shareholders on 21 June, 2012
In view of
the above discussion and following the decisions of Hon'ble Supreme Court in the
case of Goetz India Ltd. (supra), Hon'ble Bombay High Court in the case of CIT
vs. Pruthvi Brokers & Shareholders (supra) and the decision of Hon'ble Madras
High Court in the case of M/s. Abhinitha Foundation Pvt. Ltd. (supra), we do not
find any infirmity in the order of the Ld. CIT(A) / NFAC in entertaining the claim
made by the assessee otherwise than by filing a revised return.