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1 - 10 of 13 (1.09 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Income Tax Act, 1961 [Entire Act]
Section 80A in The Income Tax Act, 1961 [Entire Act]
Sri Velayudhaswamy Spinning Mills P ... vs Department Of Income Tax on 14 July, 2011
In the light of the above discussion, the questions of law are
answered in favour of the Assessee and against the Revenue and the Tax
Case (Appeal) is dismissed. No costs.
Section 80B in The Income Tax Act, 1961 [Entire Act]
Section 80AB in The Income Tax Act, 1961 [Entire Act]
Cit vs Dewan Kraft System (P) Ltd. on 30 July, 2007
9. The Tribunal, following the judgment of the Delhi High Court in the
case of Commissioner of Income Tax v. Dewan Kraft System (P) Ltd., 297
ITR 305 (Del), held that the provisions of Section 80-1A of the Act would
stand attracted only in the case of the specific unit claiming deduction and,
as such, the action of the lower authorities in clubbing the profit and loss of
the three units would not be tenable. Accordingly, the orders of the lower
authorities were reversed by the Tribunal, as against which, the present
appeal has been filed by the Revenue.