The Deputy Commissioner of Income Tax Circle 11 (1) Bangalore Vs. M/S Ace Multi Axes Systems Ltd.

Decided On : Dec-05-2017

Court : Supreme Court of India

LAW: Section 80 IB, Section 80 IB, Section 263, Section 80 IB(3, the Income Tax Act, Section 80, section 33B, Section 80 IB(3, Section 80 IB, Section 80, Section 80IB of the Act, Section 80IB, the I.T. Act, the I.T. Act, the I.T. Act, Section 11B, the IDR Act 1951, Section 80, Chapter VI A of the Act, Chapter, Section 80, Section 80 IA, Section 11, Section 80 IB, Section 15C, the Income Tax Act, Section 15-C(1, Section 15, Section 15-C, Section 80

CARDINAL: 1, 1, 2, 2, 1, 3, 11, 11A, 11B, 2, one, 4, 4, 1.—For, 2.—Where, ten, twenty, 5, 3, twenty-five, 4, 5, 4, 13, 14, 6, 8), 9, 7, two, less than, 5, 3CD, 80IB(3, 7, 9, 263, 14)(g, 31.03.2005, 31.03.2005, 1, 17, 2, four, 2, 80IB, 33B, 10, 80IB, less than 10, four, 20, 80IB, 80IB, 14, five, two, two, 80IB, three, three, three, 14, two, 11, 134, 8, 12, 5.3.6, 80, 9, 5, 13, two, 10, 14, 15, 3).12, 2, 4(i, 14, 17, 1, 196, 3, 9, two, 3,500, 19, 2, 1, 2SCC368, 375, one, 20, 16, 2 391, 9, 22, 759, 5)“5, 3, 3, 23, 2, 2, 367, 32)“32, 3, 4, 2, 25, 23, 19, 16, two, two, 20, 2, 1, 23, 3, 25, 21, 26, 24

ORG: THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION, BANGALORE, the High Court, The High Court, The High Court, Income Tax, the Income Tax Appellate Tribunal, the High Court, the Eleventh Schedule, the Eleventh Schedule, the Central Government, the States of Arunachal Pradesh, Assam,, State, town area committee, the Central Government, the Industries (Development and Regulation, the High Court, Income Tax (Appeals, CIT, AO, SSIU, the Eleventh Schedule, SSIU, SSIU, Natraj Stationery, Asst, CIT, TTJ Ahd, SSIU, AO, the High Court, Legislature, Sec, Legislature, IB, the Industries (Development and Regulation, Clause 14, Clause 2, Reliance, Bajaj Tempo Ltd., CIT1, Textile Machinery Corporation Ltd., CIT, Court, Citizen Cooperative Society Limited, Income Tax, Court, State, CCE, Customs, AIR, CST, Industrial Coal Enterprises, CIT, Straw Board Mfg. Co. Ltd., Bajaj Tempo Ltd., CIT, Court, T.N. Electricity Board, Court, Novopan India Ltd., CCE, Customs, Supp, State of Jharkhand[(2005, SCC272 and A.P. Steel Re-Rolling Mill Ltd., State of Kerala[(2007, Customs, State of Jharkhand, The High Court, Court, the High Court, Court, Court, CST, Industrial Coal Enterprises, Bajaj Tempo Ltd., CIT, GOGOI

DATE: 2015, 28th July, 2014, 2013, 10 consecutive years, 2005-2006, 1961, 16th January, 2009, 14th December, 2009, 80-IB, years, ten consecutive assessment years, twelve consecutive assessment years, the initial assessment year, the 1st day of April, 1991, the 31st day of March, 1995, the 1st day of April, 1995, the 31st day of March, 2002, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the first day of the previous year, the last day, the previous year, 1951, 65 of 1951, 14th December, 2009, the year ending 04-05, 15th February, 2011, the block years, the year, the last day, that year i.e., the initial year, years, each subsequent year, each year, that year, 2010, 1993-94, 2003-04, the initial year, subsequent year, each year, that year, that year, 2005-06, 18, 24th May, 2013, the year, the 10 years, 10 years, the initial year, 10 consecutive years, 10 years, 10 years, 10 years, 10 years, 10 consecutive years, the initial assessment year, 1951, 10 consecutive assessment years, the year, 10 consecutive assessment years, years, the beginning of 1st day of April, 1995, 31st day of March,, 2002, 10 consecutive years, the initial assessment year, 16 assessment year, 1922, 1992, 1992, 1977, the initial year, 2017, 2014, 1999, 1989, 1994, 4 5, 2011, 1992, years, a particular assessment year, initial year, 2017, 2016, 2017, 2016, 2017, 2016, 5TH DECEMBER, 2017

GPE: Assessing, India, India, India, India, India, Mizoram, Nagaland, Sikkim, Meghalaya, Manipur, States, Eleventh Schedule, A.O., A.Y., A.Y., A.O., A.Y., A.Y., A.Y., para18, Bajaj, Bajaj, Ambay, Bajaj, NEW DELHI

ORDINAL: second, first, first, second, third, third, fourth, first, first, fourth, fifth, fifth, second

MONEY: twenty per cent, thirty per cent, 8 (ii

FAC: the Official Gazette

QUANTITY: one thousand metres, more than fifteen kilometres

PERSON: multiplex theatre, Tripura, multiplex theatre, Gazette, xxx xxx xxx, Small Scale Industrial, Schedule, Schedule, Bajaj Tempo, Jain, Supp, Status Spg, SCC36824, Bharuka, No.8331

LOC: North-Eastern Region

PERCENT: 20%, 25%, 30%

EVENT: I.T. Act

NORP: D-Trib-1, ITAT, ITAT, Hansraj Gordhandas

WORK_OF_ART: Under the I.T. Act

PRODUCT: Para 15, SCC7818