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1 - 10 of 16 (0.30 seconds)Section 80I in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Ritesh Industries Limited on 23 September, 2004
5.2 As noted by the Division Bench of this Court in Eltek SGS (supra), the
language of Section 80-IB is materially different from those obtaining in the
cases cited by the counsel for the Revenue in Sterling Foods (supra), Cambay
Electric Supply (supra) J.B. Exports (supra), Vishwanathan & Co (supra), as
well, as Ritesh Industries (supra).
The Assistant Commissioner Of Income ... vs Vishwanath And Company Excise ... on 10 November, 2006
5.2 As noted by the Division Bench of this Court in Eltek SGS (supra), the
language of Section 80-IB is materially different from those obtaining in the
cases cited by the counsel for the Revenue in Sterling Foods (supra), Cambay
Electric Supply (supra) J.B. Exports (supra), Vishwanathan & Co (supra), as
well, as Ritesh Industries (supra).
Liberty India vs Commissioner Of Income Tax on 22 September, 2006
Liberty India v. Commissioner of Income Tax 293 ITR 520
(P&H); Commissioner of Income Tax v. Eltek SGS P.Ltd (2008)
300 ITR 6 (Delhi); Commissioner of Income Tax v. Five Star Rugs
(2007) 293 ITR 553(P&H); Commissioner of Income Tax vs.
India Gelatine and Chemicals Ltd 275 ITR 284 (Guj.)
4.7 As stated above, the notifications clearly mandate that the exemption
from excise duty is available only if the industrial activity carried out by the
ITA 83/2008 10 of 20
assessee either in a new industrial undertaking or in an industrial undertaking in
which installed capacity is increased by at least by 25%. It is thus clear that in
the first notification, i.e., 32/1999 the exemption is area specific, while in the
second notification, i.e., 33/1999 the exemption is specific to goods as referred
to in the schedule appended to the said notification. It is thus clear that the
exemption is directly relatable to an industrial undertaking manufacturing goods
which are otherwise exgible to duty. The exemption is available either under
Notification No 32/1999 or under Notification No 33/1999 dependent on where
the unit is located or the type of goods manufactured by an assessee as specified
in the relevant notification.
The Commissioner Of Income Tax vs Eltek Sgs (P) Ltd. on 19 February, 2008
5.2 As noted by the Division Bench of this Court in Eltek SGS (supra), the
language of Section 80-IB is materially different from those obtaining in the
cases cited by the counsel for the Revenue in Sterling Foods (supra), Cambay
Electric Supply (supra) J.B. Exports (supra), Vishwanathan & Co (supra), as
well, as Ritesh Industries (supra).
Section 80E in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs India Gelatine And Chemicals Ltd. on 7 April, 2004
In this regard the Division Bench of this Court in Eltek SGS (supra)
has agreed with the observations of the Division Bench of the Gujarat High
Court in the case of Commissioner of Income Tax v. India Gelatine and
Chemicals Ltd : (2005) 275 ITR 284 .
Section 80HH in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs J.B. Exports Ltd. on 8 December, 2005
5.2 As noted by the Division Bench of this Court in Eltek SGS (supra), the
language of Section 80-IB is materially different from those obtaining in the
cases cited by the counsel for the Revenue in Sterling Foods (supra), Cambay
Electric Supply (supra) J.B. Exports (supra), Vishwanathan & Co (supra), as
well, as Ritesh Industries (supra).