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1 - 10 of 12 (0.24 seconds)Section 80I in The Income Tax Act, 1961 [Entire Act]
Article 12 in Constitution of India [Constitution]
Section 33 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Hindusthan Motors Ltd. on 23 February, 1990
In the case of CIT v. Hindusthan Motors Ltd. , the expenditure was allowed under Clause 12(ii) of the second supplemental agreement and not as a revenue expenditure.
Section 80B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax (Central) vs Burmah-Shell Oil Storage And ... on 8 June, 1977
11. Questions Nos. 4 and 5 are covered by the judgment of this court in the case of the same assessee in Income-tax Reference No. 387 of 1981--CIT v. Oil India Ltd. [1992] 196 ITR 366. The said reference was disposed of on July 4, 1989, by Ajit Kumar Sengupta and B. P. Banerjee JJ. Following the decision of the Division Bench on the said question, we answer questions Nos. 4 and 5 in the affirmative and in favour of the assessee.
The Income Tax Act, 1961
Scientific Engineering House (P) Ltd vs Commissioner Of Income Tax, Andhra ... on 1 November, 1985
15. The Supreme Court decision in the case of Scientific Engineering House P. Ltd. v. CIT was relied upon by Dr. Pal.
Tribeni Tissues Ltd. vs Commissioner Of Income-Tax on 29 January, 1991
In Income-tax Reference No. 260 of 1987 (Tribeni Tissues Ltd. v. CIT , the Division Bench of this court presided over by Ajit Kumar Sengupta J., held that tube-well is a plant entitled to investment allowance.