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1 - 7 of 7 (1.53 seconds)Section 37 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
M/S Ge India Technology Centre Pvt Ltd vs Deputy Commissioner Of Income Tax on 27 February, 2013
1. The Appellants-Revenue have filed this appeal
u/s.260A of the Income Tax Act, 1961, raising
purportedly certain substantial questions of law arising
from the order of the ITAT, 'B' Bench, Bangalore,
dated 22.07.2015 passed in IT(TP)A
No.23/Bang/2015 (M/s.Rambus Chip Technologies
(India) Pvt.Ltd., vs. Deputy Commissioner of Income-tax)
for A.Y.2009-10.
Section 35AB in The Income Tax Act, 1961 [Entire Act]
Tata-Yodogawa Ltd. vs Deputy Commissioner Of Income-Tax on 12 June, 1995
5. We are in respectful agreement with the
findings of the High Court of Jharkhand in the case of
Tata Yadogawa Ltd., vs. Commissioner of Income
Tax reported in (2011) 335 ITR 53, which is quoted
below for ready reference:-
Commissioner Of Income-Tax vs Standard Polygraph Machines Pvt. Ltd. on 18 November, 1998
Another direct decision
covering the question is by the Madras High Court
in the case of CIT vs. Standard Polygraph
Machines (P) Ltd. (2001) 171 CTR (Mad) 152 :
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