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M/S Aquarelle India Pvt Ltd , Bangalore vs Deputy Commissioner Of Income Tax ... on 3 April, 2019
cites
Section 3 in The Minimum Wages Act, 1948 [Entire Act]
The Finance Act, 2018
Finance Act, 2015
The Commissioner Of Income Tax, ... vs Sri J.H. Gotla, Yadagiri on 29 August, 1985
In this regard, the assessee placed its reliance on the
decision rendered by the Hon'ble Supreme Court in the case of CIT Vs.
JH Gotla, 153 ITR 323 and also on other case laws to contend that the
beneficial provisions should be interpreted in a liberal manner.
Finance (No. 2) Act, 2019
Section 2 in The Minimum Wages Act, 1948 [Entire Act]
The Industrial Disputes Act, 1947
Finance Act, 2013
Acit - 15(1)(2), Mumbai vs Detection Instrument India Pvt. Ltd., ... on 23 October, 2017
6. The Ld. CIT(A) noticed that the provisions of Sec. 80JJAA of the
Act has been interpreted by the Bangalore Bench of Tribunal in the case
of ACIT Vs. Texas Instruments (India) Pvt Ltd, in ITA No. 273 & 274/
Bang/2005 and Bosch Ltd Vs. ACIT [2016] 74 taxmann.com 161.
Accordingly by following the above decision the Ld. CIT(A) rejected the
contentions of the assessee and upheld the disallowance made by the
A.O with the following observations.