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1 - 10 of 40 (0.44 seconds)Section 115J in The Income Tax Act, 1961 [Entire Act]
Section 205 in The Companies Act, 1956 [Entire Act]
Section 80HH in The Income Tax Act, 1961 [Entire Act]
Lufthansa Cargo India Private Ltd. vs Dcit [Alongwith T.D.S. Appeal Nos. 66, ... on 30 June, 2004
2. Whether on the facts and in law the Assessing Officer could have recasted the profit and loss account prepared as per parts II and III of Schedule VI of the Companies Act by reducing the depreciation charged by way of applying proviso Clause (b) of Section 205(1) of the Companies Act, 1956 and whether the issue could be said to be identical and covered by the decision of the Apex Court in the case of Surana Steels (P.) Ltd. v. DCIT [1999] 237 ITR 777 and Gauhati High Court in the case of CIT v. Mech. Technik India (P.) Ltd. [2000] 245 ITR 60.
Commissioner Of Income Tax, Chandigarh vs M/S Pearl Mech. Engg. & Foundry Works P. ... on 16 April, 2004
2. Whether on the facts and in law the Assessing Officer could have recasted the profit and loss account prepared as per parts II and III of Schedule VI of the Companies Act by reducing the depreciation charged by way of applying proviso Clause (b) of Section 205(1) of the Companies Act, 1956 and whether the issue could be said to be identical and covered by the decision of the Apex Court in the case of Surana Steels (P.) Ltd. v. DCIT [1999] 237 ITR 777 and Gauhati High Court in the case of CIT v. Mech. Technik India (P.) Ltd. [2000] 245 ITR 60.