Amortization - Judgment Search Results

Assistant Commissioner of Income Vs. Akash Industries

Court: Income Tax Appellate Tribunal ITAT Panji

Reported in: (2000)69TT(JP.)anji228

mistake of claiming in the amortisation statement the amount for amortisation already debited in the profit amp loss account as soon

Assistant Commissioner of Vs. Akash Industries

Court: Income Tax Appellate Tribunal ITAT Panji

court the assessee made the mistake of claiming in the amortisation statement the amount for amortisation already debited in the p

Tips Cassettes and Record Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD641(Mum.)

the same cannot be covered under section 35a therefore the amortisation of expenses as made in the assessment order cannot be

Commissioner of Income-tax Vs. Mahindra Ugine and Steel Co. Ltd.

Court: Mumbai

Reported in: [2001]250ITR84(Bom)

of the income tax act 1961 section 35d deals with amortisation of certain preliminary expenses under section 35d 1 where an

Commissioner of Income-tax Vs. Mahindra Ugine and Steel Co. Ltd.

Court: Mumbai

Reported in: (2001)169CTR(Bom)191; [2001]250ITR696(Bom)

any merit in the above contention section 35d deals with amortisation of certain preliminary expenses under section 35d 1 ii it

Tips Cassettes and Record Co. Vs. Asstt. Cit

Court: Mumbai

Reported in: (2002)76TTJ(Mumbai)396

the same cannot be covered under section 35a therefore the amortisation of expenses as made in the assessment order cannot be

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... senior departmental representative drew my attention to section 35d of the act relating to amortization of preliminary expenses such preliminary expenses include expenses incurred before the commencement of ..... a perusal of section 35d 2 clearly indicates that the said provisions relating to amortization of certain preliminary expenses include within its ambit the expenditure like preparation of .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... senior departmental representative drew my attention to s 35d of the act relating to amortization of preliminary expenses such preliminary expenses include expenses incurred before the commencement of business ..... a perusal of s 35d 2 clearly indicates that the said provisions relating to amortization of certain preliminary expenses include within its ambit the expenditure like preparation of .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... sr d r drew my attention to section 35d of the act relating to amortization of preliminary expenses such preliminary expenses include expenses incurred before the commencement of business ..... expenses a perusal of section 35d ii clearly indicates that the said provisions relating to amortization of certain preliminary expenses include within its ambit the expenditure like preparation of feasibility .....

Commissioner of Central Excise Vs. Electron India

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2001)(129)ELT126Tri(Chennai)

..... utilising such designs the same cannot be sustained since the amount will have to be amortized with reference to the maximum possible number of machines that can be manufactured accordingly i .....