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1 - 10 of 31 (0.29 seconds)Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 28 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax, Karnataka vs Sterling Foods, Mangalore on 15 April, 1999
In the case of CIT vs. Sterling Foods (supra), the assessee was engaged
in the business of sea foods. The income in question was derived from out of sale of
the import entitlements. It was, therefore, possible to say that the income was not or
did not have any direct nexus with the activity of the assessee.
Acg Associated Capsules P.Ltd vs C.I.T Central-Iv Mumbai on 8 February, 2012
(i) ACG Associated Capsules (P) Ltd. Vs. CIT, Hon'ble Supreme Court in (2012) 343 ITR
89(SC)
"Whether therefore, ninety per cent of not gross rent or gross interest but only net interest or net
rent, which has been included in profits of business of assessee as computed under head 'Profits and
Gains of Business or Profession' is to be deducted under clause (1) of Explanation (baa) to section
80HHC for determining profits of business Held, yes [In favour of assessee]"
Commissioner Of Income Tax Etc. Etc. vs Shri Ram Honda Power Equip Etc. Etc. on 12 January, 2007
(iii) CIT Vs. Shri Ram Honda Power Eguip. In (2007) 289 ITR 475 Hon'ble High Court of
Delhi .