Deduction - Year 2005 - Judgments

Jun 17 2005 (TRI)

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jun-17-2005

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 .....

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Aug 22 2005 (TRI)

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Aug-22-2005

Reported in: (2006)280ITR117(Kol.)

..... a in determining the profits of a permanent establishment there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and ..... 3 in determining the profits of a permanent establishment there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and .....

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Feb 21 2005 (TRI)

Sun Pharma Exports Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-21-2005

Reported in: (2005)96TTJ(Mum.)415

..... and completed by the assessing authority on the basis of the abovementioned withdrawals of deductions which have been otherwise allowed in the regular assessments the assessing authority has withdrawn ..... already available on record therefore the assessing authority is not justified in withdrawing the deductions under sections 80hhc and 80 ia which were allowed in the regular assessments accordingly .....

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Nov 09 2005 (TRI)

Vahid Paper Converters and ors. Vs. Ito and ors.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Nov-09-2005

Reported in: (2006)98ITD165(Ahd.)

..... to have been derived therefrom 27 another section involved is section 80ia providing for deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure ..... of depreciation moreover the bombay high court has directed for allowing depreciation while computing deduction under section 80hh not on the ground that the assessee claimed depreciation while .....

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Nov 08 2005 (TRI)

J.K. Industries Ltd. Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Nov-08-2005

Reported in: (2006)98ITD158(Kol.)

..... clarified that the industrial undertaking situated in the excluded blocks were eligible to claim deduction under section 80hh upto 10th september 1986 because the taxation laws amendment amp ..... under section 80hha he therefore submitted that wherever the legislature intended to prevent simultaneous deductions under two sections then it clearly provided therefor however there was no specific .....

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Sep 08 2005 (TRI)

Rakshak Chemicals (P) Ltd., Vapi Vs. Ito, Tds, Valsad

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-08-2005

Reported in: (2005)97TTJ(Ahd.)135

..... the assessees under section 201 1a levying interest on the amount of tax allegedly not deducted at source the assessees preferred appeals against the aforesaid orders to the commissioner appeals ..... and submitted that the assessees have provided interest in their books of account and claimed deduction and therefore the provision of section 194a read with explanation thereunder clearly apply which .....

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Dec 09 2005 (TRI)

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Dec-09-2005

Reported in: (2006)105TTJ(Delhi)445

..... observed from the monthly pay disbursal details that the housing contribution and auto norms were deducted from the assessee s salary against specific amenities i e accommodation and car plus ..... service premium etc have been received by the assessee remained the same i e no deduction on account of housing contribution and auto norm learned departmental representative further contended that while .....

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Jun 21 2005 (TRI)

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-21-2005

Reported in: (2005)96TTJ(Bang.)211

..... amount equal to the income tax paid in the united states whether directly or by deduction such deduction shall not however exceed that part of the income which may be taxed in ..... be noticed that the assessing authority has referred to various inconsistencies regarding the claim of deduction on noticing all the features pertaining this claim the assessing authority has eventually recorded the .....

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Jun 21 2005 (TRI)

Wipro Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-21-2005

Reported in: (2006)5SOT805(Bang.)

..... amount equal to the income tax paid in the united states whether directly or by deduction such deduction shall not however exceed that part of the income which may be taxed in ..... be noticed that the assessing authority has referred to various inconsistencies regarding the claim of deduction on noticing all the features pertaining this claim the assessing authority has eventually recorded the .....

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Jun 23 2005 (TRI)

B. Sorabji Vs. Ito, Ward 20(1)(2)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-23-2005

Reported in: (2005)95ITD540(Mum.)

..... turnover mentioned in the certificate the export house or trading house has not claimed the deduction under this section provided that the certificate specified in clause b shall be duly certified ..... receipt from incentives relief after adjustment there was positive figure the assessee was entitled to deduction under section 80hhc on such figure having regard to the above conflicting views the hon .....

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