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1 - 7 of 7 (0.26 seconds)The Principal Commissioner Of Income ... vs Jay Chemical Industries Ltd. on 17 February, 2020
Therefore, this Court has
rightly held that as the facts in the
said case was different from the facts
of the Atul Limited (supra), ratio was
not made applicable in the facts of
the case.
Section 260A in The Income Tax Act, 1961 [Entire Act]
Income Tax Rules, 1962
Section 33B in The Income Tax Act, 1961 [Entire Act]
Textile Machinery Corporation ... vs The Commissioner Of Income-Tax, West ... on 25 January, 1977
18. On perusal of the decision of this
Court rendered in case of Atul Limited
(Supra), it appears that the decision
in case of Textile Machinery
Corporation Ltd, West Bengal (supra)
was not referred to and reference was
only made to the decision of Gujarat
Alkalies and Chemicals Ltd. Moreover,
the said decision was rendered with
regard to question of law as to
Page 15 of 16
Uploaded by JYOTI V. JANI(HC00213) on Wed Jan 01 2025 Downloaded on : Fri Jan 03 21:44:44 IST 2025
NEUTRAL CITATION
C/TAXAP/126/2023 JUDGMENT DATED: 10/12/2024
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whether Income Tax Tribunal was
justified in recalling its judgement
regarding on the subsequent decision
of the Court in case of Gujarat
Alkalies and Chemicals Ltd. on the
ground that there was error apparent
on the face of the record committed by
the Tribunal. Therefore, this Court
never called upon to decide the issue
as to whether the assessee is
eligible to get the deduction under
section 80IA on merits.
Gujarat Alkalies & Chemicals Ltd vs The Joint C.I.T. (Asstt.) on 18 March, 2014
This Court
only decided as to whether on the
basis of the decision on the case of
Gujarat Alkalies & Chemicals Ltd
(supra), Tribunal have recalled the
order while exercising power of
section 254(2) of the Act or not.
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