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The Goa Foundation vs M/S Sesa Sterlite Ltd. And Ors. on 7 February, 2018

changed but there had neither been an amalgamation or merger or spin-off or demerger, could suddenly have become a new company, merely because

appeal before it is finally disposed off. 431 to 433/Chd/2017- M/s Malwa Cotto;n Spinning Mills Ltd, Ludhiana 3 4. Ground ... appeal before it is finally disposed off. 431 to 433/Chd/2017- M/s Malwa Cotto;n Spinning Mills Ltd, Ludhiana 10 17. Ground

Santha Spinning Mills Pvt.Ltd vs The Regional Provident Fund ... on 16 July, 2018 Author: S.M.Subramaniam Bench: S.M.Subramaniam IN THE HIGH ... Santha Spinning Mills Pvt.Ltd., Reg. Off: No.9/119C, Car Street, Somanur-641668, Coimbatore District, rep. By its Director, C.Cibi Vishnu .. Petitioner

Madras High Court in the case of Vellayudhaswamy Spinning Mills P. Ltd and Sudan Spinning Mills (P) Ltd. v. ACIT [340 ITR 477] held that ... Madras High Court in the case of Vellayudhaswamy Spinning Mills P. Ltd and Sudan Spinning Mills (P) Ltd. v. ACIT (supra) and allowed the claim

quite clear that equitable set-off is different than the legal set-off; that it is independent of the provisions of the Code of Civil ... equitable set-off, in arbitration are sound and do not call for interference. He also relied on Birla Cotton Spinning & Weaving Mills Ltd (supra

deduction under Section 80IA without setting off the losses/unabsorbed depreciation pertaining to the windmill, which were set off in the earlier year against other ... case of Sri Velayudhasamy Spinning Mills Pvt Ltd will apply in respect of the claim for the set off of losses. Therefore the assessee

Madras High Court in the case of Vellayudhaswamy Spinning Mills P. Ltd and Sudan Spinning Mills (P) Ltd. v. ACIT [340 ITR 477] held that ... Madras High Court in the case of Vellayudhaswamy Spinning Mills P. Ltd and Sudan Spinning Mills (P) Ltd. v. ACIT (supra) and allowed the claim

earlier years which has already been set off against other income of the assessee and set off the same against the current income ... Madras High Court in a case of Velayudhaswamy Spinning Mills P. Ltd. & Sudan Spinning Mills (P). Ltd. (supra), the Court observed as under

erred in law and on the facts while reducing profits of Arisht Spinning Mills, Unit - 1 eligible for deduction u/s 80IB by following amounts ... proportion of turnover of Head Office, Anand Spinning Mills Unit-II and Anant Spinning Mills Unit- III for calculating exemption u/s 10B . 3. That