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1 - 10 of 22 (0.41 seconds)Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 80I in The Income Tax Act, 1961 [Entire Act]
Section 108 in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S Supreme Overseas Exports India ... on 1 June, 2010
We also respectfully note that the Hon'ble Jurisdictional High Court of
Delhi in the recent decision dated 13.11.2013 in the case of CIT vs. Hritnik
Export (P) Ltd., (Supra) have upheld the ratio of the decision of Special Bench
of ITAT Indore in the case of Maral Overseas Ltd.,(Supra) and the ld. CIT. DR
has miserably failed to point out any specific and direct judgment on the issue
which may compel us to take deviated view of stand from the Special Bench
order (Supra).
M/S Liberty India vs Commr.Of Income Tax,Karnal on 31 August, 2009
The ld. counsel especially pointed out
that the decision of Hon'ble Supreme Court in the case of Liberty India (Supra)
is not applicable to the present case therefore, contention of the Revenue are not
sustainable and order of the ld. CIT(A) and impugned order of the CIT(A)
should be upheld.