Section 2 in The Income Tax Act, 1961 [Entire Act]
clause (iii), any change in the value of assets consequent to their revaluation shall be ignored. Explanation 4.—For the purposes of this clause
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1 - 10 of 15657 (1.52 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
diminution in the value of any asset, (j) the amount standing in revaluation reserve relating to revalued asset on the retirement or disposal of such ... statement of profit and loss (excluding the depreciation on account of revaluation of assets); or (iib) the amount withdrawn from revaluation reserve and credited
Section 43 in The Income Tax Act, 1961 [Entire Act]
asset shall be adjusted by the amount attributable to the revaluation of such asset, if any, in the books of account; (b) the total amount ... shall be adjusted by the amount of depreciation attributable to such revaluation of the asset. ] [Explanation 7. - For the purposes of this clause, where
Section 45 in The Income Tax Act, 1961 [Entire Act]
increase in the capital account of the specified person due to revaluation of any asset or due to self-generated goodwill or any other self
Maharashtra State Board Of Secondary ... vs Paritosh Bhupesh Kumar Sheth Etc on 17 July, 1984
Education laws-Right to demand by an examinee an
inspection, verification and revaluation of answer books-
Constitutional validity of Regulation 104(3) of the
Maharashtra ... mentioned by the candidate are in tact.
Clause (1) also speaks of revaluation and prohibits
revaluation of the answer books or supplements. Clause
H.P.Public Service Commission vs Mukesh Thakur & Anr on 25 May, 2010
aggregate. Being aggrieved, the said respondent filed writ petition
seeking direction for revaluation of the paper of Civil Law - II and
appointment to the said ... reply before the High Court submitting
that there was no provision of revaluation in the Himachal Pradesh
Judicial Service Rules, 2004 (hereinafter called
A.L.A. Firm vs Commissioner Of Income Tax, Madras on 21 February, 1991
equivalent of Rs.1,58,057 was shown as "difference on
revaluation of the estates, gardens and house properties" on
the dissolution ... wrote to the assessee that the
revaluation difference of Rs.1,58,057 should have been
brought to tax in the previous year. The assessee
Mental Box Co. Of India Ltd vs Their Workmen on 20 August, 1968
estimated
liability for gratuity-Treatment of interest on capital
reserve attributable to revaluation of assets-Principles for
determining allowance for direct taxes that employer ... ground that the capital reserve
was artificially arrived at by a mere revaluation of the
company's fixed assets as on April
Umesh Chandra Shukla Etc. Etc vs Union Of India & Ors on 2 August, 1985
basis of this moderation and
as a result of
369
revaluation of one answer book of one candidate, a second
list was prepared showing ... qualified at the
written test, both before and after the
moderation/revaluation, are annexed hereto and
marked as 'annexure
Section 2 in The Companies Act, 2013 [Entire Act]
dividend: Provided that— (i) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as a reserve or otherwise ... audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation; (58) “notification” means a notification