Court : Madhya Pradesh
Reported in : [1989]180ITR159(MP)
..... bhandari capacitor private ltd. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2007(3)ARBLR22(MP); 2007(2)MPLJ144
..... 10,80,059 being the outstanding amount of invoices raised for the work of installation, commissioning and monitoring of the capacitor banks at various divisions of the respondent. ..... 1,25,66,256 being the outstanding amount of the supply of switched type capacitor bank.(b) rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1987)65CTR(MP)114; [1987]168ITR647(MP)
g. g. sohani j. - by this reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the income-tax appellate tribunal, indore bench, has referred the following question of law to this court for its opinion :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the amount of capital subsidy of rs. 1,28,616 was not deductible in computing the actual cost of the asset as defined in section 43(1) of the income-tax act for the purpose of calculating the depreciation and investment allowance admissible to the assessee ?'the material facts giving rise to this reference, briefly, are as follows :the order of assessment passed by the income-tax officer for the assessment year 1977-78 was set aside by the commissioner of income-tax as he was of the opinion that the order of assessment was erroneous in so far as it was prejudicial to the interests of the revenue. the commissioner was of the view that in working out the cost of plant and machinery for the purpose of allowing investment allowance and depreciation, the income-tax officer had computed the actual cost incurred by the assessee even though the assessee had received a subsidy of rs. 1,28,616. the commissioner was of the view that the income-tax officer should have reduced the cost of plant and machinery by the capital subsidy of rs. 1,28,616, for the purpose of computing depreciation and investment allowance. the commissioner, therefore, set .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1989]175ITR22(MP)
..... bhandari capacitors pvt. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1988)73CTR(MP)106; [1989]176ITR71(MP)
..... bhandari capacitors private ltd. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1989]177ITR395(MP)
..... bandar capacitors private ltd. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1989]178ITR375(MP)
g.g. sohani, actg. c.j.1. by this reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the income-tax appellate tribunal, indore bench, has referred the following question of law to this court for its opinion :'whether, on the facts and in the circumstances of the case, the tribunal is justified in law in holding that the reassessment made by the inspecting assistant commissioner (assessment) became invalid ignoring the fact that the decision of the tribunal setting aside the order of the commissioner of income-tax under section 263 has not been accepted and reference application is pending ?'2. the material facts giving rise to this reference, briefly, are as follows :for the assessment year 1977-78, the assessee was assessed by the income-tax officer but the order of assessment was set aside by the commissioner of income-tax under section 263 of the act. thereafter, as directed by the commissioner of income-tax, the inspecting assistant commissioner (assessment) passed a fresh order of assessment. aggrieved by that order, the assessee preferred an appeal before the commissioner of income-tax (appeals). meanwhile, aggrieved by the order passed by the commissioner of income-tax under section 263 of the act, the assessee had also preferred an appeal before the tribunal which was allowed and the order passed by the commissioner of income-tax under section 263 of the act was set aside. hence, the commissioner of income-tax (appeals) .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1989]180ITR55(MP)
..... bhandari capacitors private ltd. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1990]181ITR42(MP)
..... bhandari capacitors p. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1989)78CTR(MP)130; [1990]181ITR90(MP)
..... bhandari capacitors p. .....
Tag this Judgment!