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God Granites Vs. Central Board of Direct Taxes and ors.
Karnataka
Sep-11-1995
Direct Taxation
Income Tax Act, 1961 - Sections 28, 80HHC, 80HHC(1), 143(1) and (2)
ILR1996KAR283; 1996(41)KarLJ640
ORDERR.V. Raveendran, J.1. The petitioner is an exporter of cut and dressed granite (unpolished). According to petitioner, it selects and marks the quarrying area/rock, cuts the rock by burner/bore cutting, drills holes and after blasting, removes...
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Karnataka
Jan-09-1996
Direct Taxation
Income Tax Act, 1961 - Sections 37 and 37(1)
(1996)136CTR(Kar)513; ILR1996KAR2837; [1997]223ITR112(KAR); [1997]223ITR112(Karn)
Tirath S. Thakur, J. 1. The Tribunal, Bangalore, has at the instance of the Revenue, referred to this Court the following three questions, for opinion : '(1) Whether, on the facts and in the circumstances of...
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