Deduction - Judgment Search Results

Vam Organic Chemicals Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)81TTJ(Delhi)478

..... ttj del trib 411 followed revision under s 263 validityallowability of deduction for bad debts amendment of section 36 vii retrospectively during ..... under section 36 1 vii of the act for allowing deduction the appellant craves to add alter amend modify or vary ..... have been allowed from the amount arrived at after working out deduction under section 80hh from the gross total receipt another judgment .....

Ananda Chandra Chakravarti Vs. Broja Lal Singh and ors.

Court: Kolkata

Reported in: AIR1923Cal142,74Ind.Cas.793

asutosh mookerjee j 1 the subject matter of the litigation which has culminated in this appeal is a parcel of...

Gramani Adam Sahib and ors. Vs. S. Haji Abdulla Sahib and ors.

Court: Chennai

Reported in: 29Ind.Cas.575

1 both the lower courts have held that the land which forms the subject of the suit was portion of...

Niraj Petrochemicals Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... done so it was rightly treated as assessee in default in respect of the tax deducted deductible on the payments made towards basic engineering 40 the next issue that arises for consideration ..... under s 201 treating the indian company as assessee in default in respect of tax deducted deductible on the sums remitted to foreign company towards engineering fees and levying of interest under .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... below the assessee further submitted revised working of capital employed for the purpose of deduction under section 35d as under the assessing officer after considering the submissions of the ..... has held that the entire expenditure for raising partly convertible debentures is an allowable deduction as revenue expenditure if the partly convertible debentures are not converted into equity shares .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... here to refer to some of the provisions which specifically provide for grant of deduction amortization in relation to capital expenditure incurred for certain specified activities section 35a ..... necessarily implies that profits of such eligible new industrial undertakings will have to be deducted by the amount of depreciation attributable to depreciable assets of the respective industrial .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... amount of premium on leasehold rent should be allowed and in the alternative proportionate deduction should be allowed as stated hereinabove shri girish dave the learned commissionerdepartmental representative ..... to refer to some of the provisions which specifically provide for grant of deduction amortization in relation to capital expenditure incurred for certain specified activities section 35a .....

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)96TTJ(Kol.)1041

..... june 1994 providing exemption from penalty and prosecution to those employers who paid the tax deducted deductible at source by the specified date in the circular the said circular is quoted for ..... rival submissions there is no dispute as to the allowability of the remuneration and tax deducted deductible at source as revenue expenditure both the members have agreed on this point and in .....

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)292ITR268(Chd.)

..... has put in category a cases where proportionate management expenses are not to be deducted while computing deduction under section 80m of the it act according to him the view is supported by ..... whereas in the provision under consideration there is restriction or conditions are attached for allowing deduction the deduction can be allowed only if conditions are satisfied for purpose of section 80m the .....

Commissioner Vs. Estate of Hubert

Court: US Supreme Court

..... her position the regulation says 105 the value for the purpose of the marital deduction of any deductible interest which passed from the decedent to his surviving spouse is to be determined ..... its first sentence recites with t he value for the purpose of the marital deduction of any deductible interest which passed from the decedent to his surviving spouse emphasis added a materiallimita .....