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Commissioner of Income Tax ??? I Vs. M/S Aar Ess Exim Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

question of law: ―Whether the respondent assessee is entitled to benefit under Section 10B of the Income Tax Act, 1961 as he was engaged in manufacture or production of an article or thing?.2. These appeals arise from a … Through ....Appellant Mr. N.P.Sahni, Sr. Standing Counsel with Mr. Nitin Gulati, Jr. Standing counsel and Mr. Juoy James, Advocate. Versus M/s AAR ESS EXIM PVT. LTD. Through …Respondent Mr. Rakesh Gupta with Mr. Rishabh Kapoor, Advocates. CORAM:

Commissioner of Income Tax, Kolkataiv Vs. Hindustan Gum and Chemicals ...

Court : Kolkata

Subject : Direct Taxation

of the profits of business of the 100% E.O.U.eligible for deduction under Section 10B of the Income Tax Act, 1961 and compute deduction accordingly without appreciating the fact that the said interest income was not profit from the … 46A of the Income Tax Rules, 1962 ?.” There is a consensus at the Bar between the learned Advocates appearing for the parties that the question No.2 has already been answered against the revenue by a judgment

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

the Revenue pertains to assessment year 2004-05 and relates to interpretation of Section 10B of the Income Tax Act, 1961 (Act, for short).2. By order dated 11th May, 2011, the following substantial questions of law were framed:―(i) Whether … Sanjay Kumar, Jr. Standing Counsel. versus HEARTLAND DELHI TRANSCRIPTION SERVICES PVT LTD. ..... Respondent Through Mr. P. Kapoor, Advocate with Mr. Anuj Dhir and Ms. Bina Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE

Commissioner of Income Tax-Viii Vs. Ms. Kiran Kapoor

Court : Delhi

Subject : Direct Taxation

activity which can be termed “manufacture” so as to claim benefit of Section 10B of the Income Tax Act, 1961 (hereafter “the Act”) and ITA132015 TO152015 Page 1 (2) Whether the activity (of collection, collation, formatting of data … Respondent Through : : Sh. Balbir Singh, Sr. Standing Counsel with Sh. Angad Sandhu and Ms. Rubal Maini, Advocates for CIT. Sh. Mayank Nagi, Advocate, for respondent. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE

Cit Vs. Kei Industries Ltd.

Court : Delhi

Subject : Direct Taxation

loss suffered by the Assessee in a unit entitled for exemption under Section 10B of the Income Tax Act, 1961, can be set off against income from any other unit not eligible for such exemption?.‖ 2. The brief … on:13. 03.2015 + ITA3862013 CIT …….Appellant Through: Sh. Balbir Singh, Sr. Standing Counsel and Sh. Abhishek Singh Baghel, Advocate. Versus KEI INDUSTRIES LTD. …..Respondent Through: Sh. Satyen Sethi and Sh. Arta Trana Panda, Advocates. CORAM: HON'BLE MR.

Commissioner of Income Tax Vs. Sanjiv Misra

Court : Allahabad

Subject : Civil

Reported in : (2010)229CTR(All)305

1. Present appeal under Section 260A of the IT Act, 1961 has been filed against the judgment and order dt. 12th Sept., 2008 passed by Tribunal Lucknow Bench 'A' … inaccurate particulars without considering the case of Revenue and appreciating that the assessee claimed the excess deduction under Section 10B even when he knew fully well that the export sale proceeds amounting to Rs. 29,48,843 have not been … Tribunal is vitiated in law.5. Countering the said submission Sri S.K. Garg, advocate appearing for assessee contended that rightful view has been taken in the

Bar Council of Gujarat Vs. Vinod Harjivandas Dixit

Court : Gujarat

Subject : Constitution

Acts : Advocates Act, 1961 - Sections 2(1), 10-B, 14, 29 and 49(1); Bar Council of India Rules - Rules 2 and 10; Gujarat Bar Council (Constitution and Conduct of Business) Rules, 1968 - Rules 2, 10, 11, 15(1), 28 and 49; Constitution of India - Articles 14, 233(2), 243-O and 243-ZB; Gujarat Municipalities Act, 1963 - Sections 2(7)A and 14; Gujarat Panchayats Act, 1993 - Sections 31;

Reported in : AIR2001Guj132; (2001)3GLR2280

shall be deemed to be vacated his office with effect from 22-7-2000 under Section 10B of the Advocates Act, 1961. The respondent challenged the process undertaken for the purpose of filling up the vacancy, by the letter of … State Bar Council that he had ceased to practise law and that he was not practising as an Advocate in any Court of India, forwarding his declaration and the original sanad to the Bar Council along with

Sabhajee Yadav and Another Etc. Vs. Bar Council of U.P., Allahabad and ...

Court : Allahabad

Subject : Election

Acts : Advocates Act, 1961 - Sections 10B; Bar Council of Uttar Pradesh Election Rules, 1992 - Rules 3 and 8; Uttar Pradesh Election Rules, 1968 - Rules 2, 3, 4, 9, 24, 27 and 28

Reported in : AIR1995All45

there shall be no order as tocosts.14. Petitions dismissed. Election - exclusion of candidate - Section 10B of Advocate Act, 1961 and Rule 8(iv), 3(g) of Bar Council of U.P. Election Rules, 1992 - nomination papers filed and polling

Calcutta Electric Supply Corporation Ltd. Vs. Additional Commissioner ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 43 and 43(6); ;Income Tax Rules, 1962 - Rule 5

Reported in : (1982)27CTR(Cal)263,[1982]136ITR777(Cal)

Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following questions have been referred to this court:'1. Whether, on the facts and in the circumstances of … in our opinion, the position clear. We may refer to Sections 10, 10B, 10(15), 16, 43(1), 37(2), 40A(6), 80L and 285A as illustration of the … inter alia, as follows:'8. I have carefully considered the arguments put forward before me by the learned senior advocate, Shri Ginwala, but I am unable to agree with him. The main issue is what is the actual

M/S. Reckitt Benckiser (India) Ltd. Vs. The Addl. Commissioner of Inco ...

Court : Kolkata

Subject : Direct Taxation

appeals being ITAT No.41 of 2014 and ITAT No.59 of 2014 under section 260A of the Income Tax Act, 1961 have been preferred by the assessee and the revenue respectively against order dated 30th December, 2013 passed by … of the Gains’ assessee is entitled to the benefit of exemption of the said amount as contemplated under Section 10B of the Act. Therefore, the Tribunal was justified in extending the benefit to the aforesaid amounts also. We … in paragraph-4 of its stay application. We have heard Mr.Nageswar Rao, learned Advocate on behalf of the assessee as well as Md.Nizamuddin, learned Advocate on