Deduction - Year 2011 - Judgments

Jan 10 2011 (HC)

Associated Capsules Private Limited, Vs. Dy. Commissioner of Income Ta ...

Court: Mumbai

Decided on: Jan-10-2011

..... the restriction imposed under section 80ia 9 has no relation to the computation of deduction under section 80hhc 12 counsel for the assessees further submitted that section 80hhc comprehensively ..... by inserting section 80ia 9 the legislature has imposed restrictions on the computation of deduction allowable under section 80hhc therefore the tribunal was justified in following the special bench .....

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Feb 03 2011 (HC)

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court: Karnataka

Decided on: Feb-03-2011

..... incomes 8217 therefore section 80 ia ix effects the allowability of deductions and not computation and deductions the deduction to which the assessee is entitled to under this provision is ..... undertakings or enterprises engaged in infrastructure development etc whereas section 80 1b deals with deductions in respect of profits and gains from certain industrial undertakings other than infrastructure .....

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Jan 11 2011 (FN)

Ransom Vs. Fia Card Services, N. A.

Court: US Supreme Court

Decided on: Jan-11-2011

..... debtor to determine his disposable income the amount he has available to reimburse creditors by deducting from his current monthly income amounts reasonably necessary to be expended for inter alia ..... render the term applicable superfluous assume congress had omitted that word and simply authorized a deduction of the debtor s monthly expense amounts specified in the standards that language most .....

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Mar 01 2011 (HC)

Brooke Bond India Ltd. Vs. Joint Commissioner of Income Tax and anr.

Court: Kolkata

Decided on: Mar-01-2011

..... of the act which are quoted below 36 other deductions 1 the deductions provided for in the following clauses shall be allowed ..... under an irrevocable trust 40 a expenses or payment not deductible in certain circumstances 1 the provisions of this section shall ..... of pension represented an accrued liability and was an admissible deduction in computing the profit of the assesseecompany such question was .....

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Feb 22 2011 (HC)

The Commissioner of Income Tax-ii Vs. M/S. Brahma Associates

Court: Mumbai

Decided on: Feb-22-2011

..... intervenors contend that section 80ib 10 does not define the expression housing project but provides deduction to a housing project approved by a local authority therefore if any local authority ..... permitted under the development control rules if the legislature intended to restrict the benefit of deduction only to the projects approved exclusively for residential purposes then it would have stated .....

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Jun 18 2011 (HC)

United Phosphorous Ltd. Vs. Additional Commissioner of Income Tax

Court: Gujarat

Decided on: Jun-18-2011

..... petitioner the learned counsel also submitted that for the year under consideration the quantification of deduction under section 80i and 80ia of the act has already been adjudicated by the ..... reasons recorded shows that according to the assessing officer the petitioner was not entitled to deduction under section 80ia on income which was not derived from industrial undertaking the assessing officer .....

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Dec 16 2011 (HC)

Commissioner of Income Tax Vs. Maruti Udyog Ltd

Court: Delhi

Decided on: Dec-16-2011

..... the quantum of such amount and ascertain whether tds had been deducted as per the provisions of relevant section and then to charge ..... under those provisions the tax at source was required to be deducted 6 in order to appreciate the aforesaid contentions it would be ..... namely additional incentive given for early option the assessee had duly deducted the tax at source and the same was not considered by .....

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Aug 08 2011 (HC)

Swati R. Khinvasara Vs. State of Maharashtra

Court: Mumbai

Decided on: Aug-08-2011

..... cancelled this clearly indicates the palpable disparity which was required to be corrected by deducting 5 marks of the candidates who have passed the qualifying examination from boards other ..... equalising the opportunity for candidates who have passed the qualifying examination from maharashtra board by deducting 5 marks of candidates belonging to the boards other than maharashtra board as a .....

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Dec 14 2011 (FN)

Secretary of State for Work and Pensions (Appellant) Vs. Payne and Ano ...

Court: UK Supreme Court

Decided on: Dec-14-2011

..... for work and pensions can continue to recoup social fund loans and benefit overpayments by deduction from current benefit payments during the moratorium period after the making of a debt relief ..... was sequestrated under the scottish bankruptcy laws the claimant argued that continuing to make the deductions amounted to an attempt to set off a pre sequestration debt against a post sequestration .....

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Sep 30 2011 (HC)

Vipul Medcorp Tpa Pvt. Ltd. and ors. Vs. Central Board of Direct Taxes ...

Court: Delhi

Decided on: Sep-30-2011

..... therefore is what is covered by the expression professional services under explanation a and requires deduction of tds under section 194j what is the legislative intent behind the definition in explanation ..... explanation a qualifies and refers to the specified services on which tds is to be deducted the services covered by explanation a are medical legal engineering architectural or profession of .....

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