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1 - 7 of 7 (0.49 seconds)Gadore Tools Pvt. Ltd., New Delhi vs Commissioner Of Income Tax on 19 February, 1999
15. Refrence may also be made to Gedore Tools Pvt. Ltd. v. Commissioner of Income Tax , wherein the Apex Court decision in National Thermal Power Co. Ltd. (supra) has been followed.
Jute Corporation Of India Ltd vs Commissioner Of Income Tax And Anr on 4 September, 1990
In the case of Jute Corporation of India Ltd. v. Commissioner of Income Tax , while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that:
National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
15. Refrence may also be made to Gedore Tools Pvt. Ltd. v. Commissioner of Income Tax , wherein the Apex Court decision in National Thermal Power Co. Ltd. (supra) has been followed.
M/S Madras Industrial ... vs The Commissioner Of Income Tax,Tamil ... on 4 April, 1997
18. Further, revenue expenditure which is incurred wholly and exclusively for the purpose of business must be allowed in its entirety in the year in which it is incurred. It cannot be spread over a number of years even if the assessed has written it off in his books over a period of years. [Reliance can be placed on Madras Industrial Investment Corporation Ltd. v. Commissioner of Income Tax ]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Goetze (India) Ltd. vs Cit on 24 March, 2006
In Goetze (India) Limited v. Commissioner of Income Tax wherein deduction claimed by way of a letter before Assessing Officer, was disallowed on the ground that there was no provision under the Act to make amendment in the return without filing a revised return. Appeal to the Supreme Court, as the decision was upheld by the Tribunal and the High Court, was dismissed making clear that the decision was limited to the power of assessing authority to entertain claim for deduction otherwise than by revised return, and did not impinge on the power of Tribunal.
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