Deduction - Year 2012 - Judgments

Oct 18 2012 (HC)

Commissioner of Income Tax Vs. M/S.Arun Excello Foundations Pvt. Ltd.

Court: Chennai

Decided on: Oct-18-2012

..... as follows 25 section 80ib 10 of the act during the assessment year 2004 05 deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings ..... other than infrastructure development undertakings and section 80 ia of the act specifically deals with deductions on an enterprises carrying on the business of i developing or ii operating and .....

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Dec 06 2012 (HC)

Moser Baer India Limited Vs. Deputy Commissioner of Income Tax and ors ...

Court: Delhi

Decided on: Dec-06-2012

..... case all material facts were disclosed and the petitioner submitted various documents relating to the deductions available under section 10a 10b the petitioner submitted that i the return of income ..... the reply the petitioner listed all three units as units eligible for claiming deduction the issue of deduction under sections 10a 10b was specifically examined by the assessing officer during the .....

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Jul 02 2012 (HC)

National Insurance Co. Ltd. and Others Vs. R.K. JaIn and Others

Court: Delhi

Decided on: Jul-02-2012

..... mediclaim and personal accident policies taken by the claimant this sum was required to be deducted while awarding the compensation otherwise this would amount to double payment to the claimant ii ..... enlarge the consideration in computing the compensation which of course would include the question of deductibility if any this leads us to an irresistible conclusion that the principle of computation of .....

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Dec 14 2012 (HC)

Commissioner of Income Tax Vs. Maruti Suzuki India Ltd.

Court: Delhi

Decided on: Dec-14-2012

..... dispensed with the accrual of liability remains unchanged section 43b imposes a further condition that deductions are permissible additionally to accrual of liability only on actual payment of the amount 5 ..... actual payment has not obliterated any other remaining requirements embodied in the law relating to deduction of expenses in computing income from business 7 learned counsel also relied on the .....

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Aug 22 2012 (HC)

M/S.Kalpana Glass Fibre Pvt. Ltd. Maharashtra Vs. State of Orissa and ...

Court: Orissa

Decided on: Aug-22-2012

..... and the mechanism provided therein though prescribes grant of no deduction and partial deduction of tax at source upon application by a contractor but ..... before the contractee i e iocl no tax would have been deducted from the payments made to the petitioner by the iocl this ..... the reasons stated herein before it cannot be said that the deduction of tax from the petitioner and deposit of such tax with .....

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May 01 2012 (HC)

Bhikhaji S/O Jiviben Somaji Thakore Vs. Special Land Acquisition Offic ...

Court: Gujarat

Decided on: May-01-2012

..... respectively reference with statutory benefit may be awarded and the development charges which has been deducted is erroneous it is also contended that the lands of village jethlaj are the agricultural ..... without any justification learned counsel mr soni therefore submitted that no development charges could be deducted as there is no other evidence or justification for the same learned counsel mr soni .....

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Aug 27 2012 (HC)

Ashish Singh Vs. High Court of Judicature at Allahabad

Court: Allahabad

Decided on: Aug-27-2012

..... ignored if errors are more then marks are to be deducted however such deduction should not be more than 10 of the total marks ..... and the words left out must result in gradual increase in deduction of marks for the purpose the following example will suffice ..... a candidate committing 200 spelling mistakes in typed words would suffer deduction of 2 marks only similarly a candidate committing only 50 .....

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Sep 13 2012 (HC)

Commissioner of Income Tax Vs. Oriental Insurance Co. Ltd.

Court: Allahabad

Decided on: Sep-13-2012

..... 1961 the assessing authority established that the respondent has failed to deduct the income tax on the amount of interest and accordingly ..... 194a were not applicable and the petitioner authority was wrong in deducting tax at source from the interest payable to the respondent ..... accordingly there appears to be no justification to cast liability to deduct the tax at source on the amount of interest paid .....

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Oct 16 2012 (HC)

Modi Zerox Ltd. Vs. Cit Meerut

Court: Allahabad

Decided on: Oct-16-2012

..... the act it operates on an event which happens after the deduction of acquisition of the estate and takes into account the ..... effect and will prevail over section 80hhc section 80ab provides for deductions to be made with reference to the income included in ..... the gross total income section 80hhc provides for deduction in respect of profits retained for export business although both .....

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Jun 01 2012 (HC)

M/S. Larsen and Toubro Ltd. and Another Vs. Union of India and Others

Court: Delhi

Decided on: Jun-01-2012

..... took pain to demonstrate the adverse consequences in the absence of deduction mechanism of sub contractors turn over which he narrated in ..... erstwhile 8216 delhi works contract act 1999 8221 envisaged a deduction of sub contractor 8217 s turnover in the hands of ..... called adverse consequences which may follow in the absence of deduction mechanism of sub contractor turnover on the basis of so called .....

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