Finance Act 1985 Chapter Iii - Judgment Search Results

Deputy Commissioner of Income-tax and anr. Vs. Karnataka Bank Ltd.

Court : Karnataka

Reported in : [2009]316ITR345(KAR); [2009]316ITR345(Karn); (2008)218CTR(Kar)273; 2008AIRSCW1287; 2008(2)SCC475.

..... 94 though section 36 2 stood amended by the finance act 1985 with effect from april 1 1985 3 for the sake of convenience facts appearing in i ..... total income computed before making any deduction under this clause and chapter vi a or an amount not exceeding two per cent of ..... total income computed before making any deduction under this clause and chapter vi a and an amount not exceeding two per cent of .....

Commissioner of Income Tax Vs. Khoday Industries Ltd.

Court : Karnataka

Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)

..... the relevant provision as provided under section 8 c finance act 1984 and the finance act 1985 which reads as follows 8 c industrial company means ..... the previous year as computed before making any deduction under chapter via of the it act is not less than fifty one per cent of ..... cent or more of its total income from such activities 3 necessary instructions may please be issued to all the officers working .....

Karnataka State Financial Corporation Vs. Commissioner of Income-tax

Court : Karnataka

Reported in : [1988]174ITR206(KAR); [1988]174ITR206(Karn)

..... is sound and correct 15 section 10 of the finance act of 1985 central act no 32 of 1985 1985 act accepting the very case urged by the assessee has ..... total income is computed before making any deduction provided for under chapter vi a and also before making the deduction under section 36 ..... tribunal or 40 of the same as claimed by the assessee 3 in order to appreciate the question referred to us it is .....

The Commissioner of Income-tax and the Deputy Commissioner of Income-t ...

Court : Karnataka

Reported in : (2007)208CTR(Kar)152; [2007]292ITR355(KAR); [2007]292ITR355(Karn)

..... to be made or allowed under any section of the chapter this would include section 80hhc section 80ab further provides ..... 1985 155itr120 sc after the decision in cloth traders p ltd s case 1979 118itr243 sc two sections 80aa and 80ab were introduced by the finance no 2 act ..... into consideration for the purpose of computation of deduction 3 sri seshachala learned counsel would invite our attention to .....

Commissioner of Income-tax Vs. T.T. Pvt. Ltd.

Court : Karnataka

Reported in : (1991)100CTR(Kar)183; [1992]195ITR614(KAR); [1992]195ITR614(Karn)

..... 1985 155itr120 sc the supreme court had to consider the question as to how the deductions under chapter vi a of the income tax act ..... conveyed by section 80aa of the income tax act which was inserted by the finance no 2 act of 1980 with retrospective effect from april 1 ..... of the supreme court in cloth traders case 1979 118itr243 sc 3 cit v united india fire and general insurance co 1990 182itr355 .....

Cit and anr. Vs. Wipro Infotech Ltd.

Court : Karnataka

..... assessment order as the assessment order was passed on 11 3 1993 prior to the finance act of 2001 to appreciate the above legal contention it ..... 80m section 80ab was made applicable to all the sections in chapter vt a except section 80m in distributors baroda p ltd v ..... union of india and ors 1985 155 itr 120 sc however the supreme court specifically overrurled its .....

The Assistant Commissioner of Income Tax Vs. Abcon Engineering and Sys ...

Court : Karnataka

Reported in : (2007)208CTR(Kar)146; [2006]287ITR201(KAR); [2006]287ITR201(Karn)

..... sections 80aa and 80ab of the income tax act 1961 were introduced by the finance no 2 act 1980 while section 80aa was to have ..... to all the sections in chapter vi a except section 80m in distributors baroda p ltd v union india 1985 155itr120 sc however the ..... respect of net receipts2 heard the learned counsel for the parties 3 sri kumar learned senior counsel for the assessee would essentially argue .....

S.B. Mamle Desai Vs. Controller of Estate Duty and ors.

Court : Karnataka

Reported in : [1985]155ITR667(KAR); [1985]155ITR667(Karn)

..... limited v joint secretary government of india ministry of finance 1985 19 elt3 sc in exercise of its special jurisdiction under ..... bear their own costs prevention of insults to national honour act 1971section 3 anand byrareddy j offence under playing instrumental version of the ..... out by maxell on the interpretation of statues eleventh edition chapter 1 preliminary survey in these words a statue is will .....

Siruguppa Sugars and Chemicals Limited, Gauribidanur Vs. the Commissio ...

Court : Karnataka

Reported in : [2002(95)FLR171]; 2002(3)KarLJ273

..... special provisions act 1985 hereinafter referred to as sica act and application for rehabilitation is pending before the board for industrial finance and reconstruction ..... off compensation payable to workmen as provided under chapter v b of the act this position is well settled law in the ..... impugned order and seeking dismissal of the writ petition 3 heard the learned counsels for the parties mr s n .....

Varalakshmi Enterprises and anr. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : [1998]111STC800(Kar)

..... heading and chapter means respectively a heading sub heading and chapter in the schedule to the central excise tariff act 1985 the section and chapter notes ..... 1995 additional duties of excise goods of special importance act 1957 was amended by finance act 1995 and heading 58 06 was worded as ..... articles or labels or badges nor they are manufactured item 3 that the provisions of section 29 1 e and 29 .....