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CochIn Company Vs. Commissioner of Income-tax
Kerala
Apr-11-1975
Direct Taxation
Income Tax Act, 1961 - Sections 33(1) and 33(1A); Finance Act, 1966 - Sections 2(5) and 2(7)
[1978]114ITR822(Ker)
the export of any goods or merchandise out of India within the meaning of Section 2(5)(a)(i) of the Finance Act, 1966 (iii) Whether the Tribunal was right in holding that the assessee is not an 'industrial company' as defined
Tag this Judgment! AI Brief & AskMetal Rolling Works Pvt. Ltd. Vs. Commissioner of Income-tax
Mumbai
Jul-14-1982
Direct Taxation
Income Tax Act, 1961 - Sections 10(3) and 28; Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4)
(1982)31CTR(Bom)116; [1983]142ITR170(Bom)
of export profits or export sales eligible for rebate from income-tax under Section 2(5)(a)(i) or 2(4)(a)(ii) of the Finance Act, 1966, or 1967, has been rightly rejected ? (2) Whether the sum of Rs. 99,021 for the assessment year
Tag this Judgment! AI Brief & AskM/S. Prakash Trading Co. Vs. Commissioner of Income-tax, Gujarat
Supreme Court of India
Feb-20-1996
Direct TaxationCommercial
Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4) and 256; Industries (Development and Regulation) Act, 1951
1996IIAD(SC)341; AIR1996SC3387; [1996]220ITR1(SC); JT1996(2)SC465; 1996(2)SCALE337; (1996)7SCC685; [1996]2SCR849
cakes exported or sold to exporters by it under Section 2(5)(a)(ii) and (iii) and Section 2(5)(c) of the Finance Act, 1966 read with item No. 28 of the First Schedule to the Industries (Development and Regulation) Act, 1951 for
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Commissioner of Income-tax Vs. Oceanic Products Exporting Co.
Kerala
Jan-10-1996
Direct Taxation
Finance Act, 1966 - Sections 2(5); Industries (Development and Regulation) Act, 1951; Income Tax Act, 1961 - Sections 80HH and 80J
1996(54)ECC80; [1996]219ITR293(Ker)
in the circumstances of the case, the Tribunal was justified in granting relief under Section 2(5)(a)(ii) of the Finance Act, 1966, to the assessee ?'2. Income-tax Reference No. 553 of 1985 relates to the assessment year 1965-66 and Income-tax
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Gujarat-iii Vs. Prakash Trading Co.
Gujarat
Aug-31-1977
Direct Taxation
Finance Act, 1966 - Sections 2(5); Finance (Amendment) Act, 1967 - Sections 2(4); Industries (Development and Regulation) Act, 1951; Income Tax Act, 1961 - Sections 261
[1980]124ITR334(Guj)
appeal to the Supreme Court. Certificate is accordingly granted. Direct Taxation - exemption - Section 2 (5) of Finance Act, 1966, Section 2 (4) of Finance (Amendment) Act, 1967, Industries (Development and Regulation) Act, 1951 and Section 261 of Income Tax
Tag this Judgment! AI Brief & AskJ.B. Advani and Co. P. Ltd. Vs. Commissioner of Income-tax
Mumbai
Apr-12-1991
Direct Taxation
Finance Act, 1966 - Sections 2(5); Finance (Amendment) Act, 1967
[1992]193ITR781(Bom)
manufacturing activity so as to bring it within the purview of section 2 (5) (a) (ii) of the Finance Act, 1966. Accordingly, the Tribunal confirmed the order of the Additional Commissioner. 5. Placing reliance on the Calcutta High Court
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Wheel and Rim Company of India Ltd.
Chennai
Sep-07-1976
Direct Taxation
Finance Act, 1966 - Sections 2(5); Income Tax (Determination of Export Profits) Rules, 1966 - Rule 2(2)
[1977]107ITR168(Mad)
law in holding that the assessee was entitled to rebate under the provisions of Clause 2(5)(a) of the Finance Act, 1966, on the cash subsidy of Rs. 1,60,717 received from the Engineering and Export Promotion Council and on the … the value of exported goods and on the two receipts referred to above based on the provisions of Section 2(5)(a) of the Finance Act, 1966. According to the assesseee, the net profit on exports had amounted to Rs.
Tag this Judgment! AI Brief & AskAdditional Commissioner of Income-tax Vs. Gordon Woodroffe and Co. (Ma ...
Chennai
Nov-01-1976
Direct Taxation
Finance Act 1963, 1964, 1965, 1966 and 1967 - Sections 2(5)
[1977]110ITR880(Mad)
assessment years 1963-64 to 1966-67 are export profits entitled for the rebate under the relevant provisions of the Finance Act '2. As the question itself implies, the reference relates to the assessmentyears 1963-64 to 1966-67 and the question … assessment years 1963-64 to 1966-67 was claimed by the assessee as export profits entitled for the rebate under Section 2(5)(i) of the Finance Act, 1963, and Section 2(5)(a)(i) of the subsequent Finance Acts. The Income-tax Officer, while accepting
Tag this Judgment! AI Brief & Askincome-tax Appellate Tribunal Vs. B. Hill and Co. (P.) Ltd.
Allahabad
Mar-05-1982
Direct Taxation
Finance Act, 1965 - Sections 2(5); Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4); Finance Act, 1964; Finance Act, 1968; Finance Act, 1969; Income Tax Act, 1961 - Sections 2(18), 31, 37, 108 and 256
(1982)29CTR(All)301; [1983]142ITR185(All)
goods by the assessee and accordingly not entitled to the tax concession provided under Section 2(5)(i) of the Finance Act, 1966 (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right
Tag this Judgment! AI Brief & AskNava Bharat Enterprises (P) Ltd. Vs. Commissioner of Income-tax, Andhr ...
Andhra Pradesh
Dec-27-1982
Direct Taxation
Income Tax Act, 1961 - Sections 37, 37(1), 37(2A), 37(3) and 103; Income Tax Rules, 1962 - Rule 6C(3)
[1983]143ITR805(AP)
The question as to the exact meaning of the Explanation to sub-section (7)(d) of section 2 of the Finance Act, 1966, came up for consideration and the Board are advised that an 'industrial company' would mean - (i) a
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