Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Sorted by: old Court: kolkata appellate Page 2 of about 13 results (0.061 seconds)

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

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

..... taking a contrary view overruling the tribunal decision considering the explanation to section 90(2) of the act inserted by the finance act, 2001." 65. our decision in regard to the issue of rate of tax for asst. yrs.1992-93, 1993-94 and 1994-95 shall apply to asst. yrs. 1997-98 and 1998-99 mutatis mutandis.66. the only ..... deduction has not been paid before the expiry of the time prescribed under sub-section (1) of section 200 and in accordance with the other provisions of chapter xvii-b of the act. when a deduction is not allowable because of the statutory provisions, it would make no difference whether the same was claimed or not by the assessee. ..... under this head for that financial year. 195a. where, under an agreement or other arrangement, the tax chargeable on any income referred to in the foregoing provisions of this chapter is to be borne by the person by whom the income is payable, then, for the purposes of deduction of tax under those provisions, such income shall be increased .....

Kanoi Industries (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2006)100ITD462(Kol.)

..... other than that of interest on loan, was far more than earnings from interest on advances made. therefore, the "principal business" was not that of financing business. the learned counsel further argued that the ao has tried to assume jurisdiction without application of mind and against the established principle of law. the learned ..... of 'financial company' and clause (iv) of the section clarifies that a company which carries on, as its 'principal business', the business of providing finance, whether by making loans or advances or otherwise shall come under this definition.the learned counsel invited our attention to the audited accounts for three years under ..... advances from different parties amounting to rs, 1,17,14,605 and rs. 1,17,13,969 during financial years 1993-94 and 1994-95, respectively. under the interest-tax act, interest-tax is leviable on the chargeable interest income of credit institution, such credit institution, inter alia, include cooperative societies engaged in the .....

State of West Bengal and ors. Vs. the Supreme Industries Limited

Court : Kolkata Appellate

..... and conditions as may be prescribed;(c) where a registered dealer was enjoying benefit of remission of tax under section 41 of the west bengal sales tax act, 1994 (west ben. act xlix of 1994), for a specified period or a specified amount determined with respect to gross value of the fixed capital assets, and who would have continued to be ..... in form no. 77 to such dealer.(2) the certificate of eligibility granted under sub-rule (1) shall, subject to the provisions of the rules in this chapter, be valid for a period not exceeding twelve months from the appointed day.(3) when the senior joint commissioner or the joint commissioner or the deputy commissioner is satisfied ..... its first production of goods in a newly set up factory at salt lake on 1st july, 1993 and obtained eligibility certificate under section 10f of the bengal finance (sales tax) act, 1941 for deferment of tax for a period of seven years. the respondent no. 1/company subsequently expanded the factory by setting up a new unit .....