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1 - 9 of 9 (0.36 seconds)Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Finance Act, 2018
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax, Calcutta vs British Paints India Ltd on 13 December, 1990
In this regard, we would like to refer a judgment of Apex
Court in the case of CIT vs. British Paints India Limited, 188 ITR 44. In the light
13 ITA Nos.399, 402/Agra/2011 &
.398/Agra/2012
A.Ys. 2007-08 & 2003-04
of the law laid down in the above judgement, we find that the CIT(A) has rightly
held that the effect of section 145A is required to be given in the year under
consideration.
M/S Raj Enterprises vs Commercial Tax Officer(Audit), on 13 August, 2009
In another case of Raj Enterprises Vs. ITO (supra) also,
the matter is relating to certain unvouched small amount, here in the
present case the matter is relating to repairs and maintenance of plant
and machinery for which substantial expenses were claimed by the
appellant but during the assessment proceeding supporting bills could
be produced by it and therefore, I find that the AO has correctly
disallowed the amount of Rs.89,184/- out of repair and maintenance
and hence the disallowance of Rs.89,184/-made by the AO out of
repair and maintenance of plant and machinery has been confirmed
and accordingly groundno.2 is dismissed."
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