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1 - 10 of 13 (0.26 seconds)The Income Tax Act, 1961
Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 43B in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 32 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax-Iv, Nagpur vs Sunil Vishwambharnath Tiwari on 21 April, 2015
2 Commissioner of Income-tax-IV, Nagpur v. Sunil
Vishwambharnath Tiwari [2016] 63 taxmann.com 241
(Bom.)
The Customs Act, 1962
Pr. Commissioner Of Income Tax Kanpur vs M/S Surya Merchants Ltd. on 3 May, 2016
♦ Principal CIT, Kanpur v. Surya Merchants Ltd. [2016] 72
taxmann.com 16 (All.).
M/S Liberty India vs Commr.Of Income Tax,Karnal on 31 August, 2009
18. We have considered the rival submissions and
perused the material on record as well as gone through the
orders of revenue authorities. The finding of the CIT(A)
that the MAT credit is held not to be eligible for deduction
u/s 80IA as it is not directly linked to the eligible business
but only comes into operation due to statutory provision.
He relied on the decision of the Hon'ble Supreme Court in
the case of Liberty India Vs. CIT cited supra. Therefore, we
find no reason to interfere with the decision and CIT(A) and
upholding the same, we dismiss the grounds raised by the
assessee on this count.