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1 - 10 of 25 (0.71 seconds)The Income Tax Act, 1961
Commissioner Of Income-Tax vs Shambhu Investment Pvt. Ltd. on 16 March, 2001
"1. "On the facts and circumstances of case and in law the Ld. CIT(A)
erred in directing the AO to assess the rental income received by the
assessee as 'Income from other sources' as against 'Income from
House Property', in total disregard to the ratio laid down by the
Hon'ble Calcutta High Court in the case of CIT vs Shambhu
Investment Pvt. Ltd. [249 ITR 47] and affirmed by the Hon'ble
Supreme Court."
Joint Commissioner Of Income Tax, ... vs Graphite India Ltd. on 30 May, 2003
In CIT v.
Graphite India Ltd (supra) case, the Hon'ble High Court held that
expenditure incurred on new facility subsequently abandoned at the work-
in-progress stage was allowable as incurred wholly or exclusively for the
purpose of business. The relevant ratio is given below: -
THE FINANCE ACT, 2021
The Delhi Development Authority Act, 1957
Asiatic Oxygen Ltd. vs Commissioner Of Income-Tax on 5 June, 1989
The case relied upon by the Tribunal was subsequently
followed in the case of Asiatic Oxygen Ltd. v. CIT [1991] 190 ITR
328 (Cal).
Commissioner Of Income Tax vs Hind Filters Pvt. Ltd. on 28 July, 1997
(i). Prin. CIT Vs. Hind Filter Ltd [2018] 90 taxmann.com 51
(Bombay HC) (Refer Pg. No.23, Para Nos. 10 and 11)
The Commissioner Of Income Tax ... vs Ghatge Patil Transport Ltd on 14 October, 2014
(ii). CIT Vs. Ghatge Patil Transports Ltd [2015] 53 taxmann.com
141 (Bombay HC) (Refer Pg. No. 28, Para Nos. 15 and 16) '
Commr.Of Income Tax vs M/S Alom Extructions Limited on 25 November, 2009
(iii). CIT Vs. Alom Extrusions Ltd [2009] 185 Taxman 416 (SC)
(Refer Pg. Nos. 32 to 34, Para Nos. 9 and 10)