Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Sorted by: recent Court: income tax appellate tribunal itat delhi Year: 1998 Page 1 of about 3 results (0.176 seconds)

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)69ITD69(Delhi)

..... 6) of s. 43." (b) the various conditions prescribed in s. 34(1) and 34(2) relating to grant of depreciation were omitted by the taxation laws (amendment & miscellaneous provisions) act, 1986 w.e.f. 1st april, 1988. (i) in respect of any previous year relevant to the assessment year commencing on the 1st day of april, 1988, ..... carried on work in india as consulting engineers. it was a branch of a company in america. however, it was required to be considered a company under the indian it act, 1922. some of the employees of the assessee were american nationals who were paid salaries partly in dollars and partly in rupees. the dollar part of the ..... therefore, the advantage secured was in the field of revenue and not capital; (iii) that, therefore, the expenditure was deductible under s. 10(2)(xv) of the indian it act, 1922, in computing the respondent's business profits." "the assessee, a private company carrying on the business of manufacture and sale of sugar, paid to the cane development .....

Modi Xerox Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)67ITD252(Delhi)

..... effect from 1st june, 1988, as a result of cl. (c) of the newly substituted expln. to s. 263(1) by the finance act, 1988, and subsequently, amended by the finance act, 1989, where any order passed by the ao, which may be amenable to the revisional jurisdiction under s. 263(1) had been the subject-matter ..... by the supreme court that glass mirrors cannot be classified as "glass and glassware" even though glass mirrors have been classified as "glass and glassware" in isi (indian standard institution) classification. in another case it was held that the wind-screen for motor vehicle will be "motor vehicle part and not glass and "glass- ware ..... to the unitwise profits; and (b) without reducing the brought forward losses/allowances. the cit (a) held that the deduction under s. 80-i of the act was admissible on the profits derived from two eligible industrial undertakings that manufacturing of xerographic equipment and manufacturing of toner, developer, photo-receptor and not the third activity, .....

Deputy Commissioner of Income Tax Vs. Mitsubishi Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... treaty with a foreign country may contain a provision giving concessional treatment to any income as compared to the position under the indian law existing at that point of time. however, the indian law may subsequently be amended, reducing the incidence of tax to a level lower than what has been provided in the tax treaty. 43.1 since ..... the permanent establishment's turnover (or perhaps gross profits) bears to that of the enterprise as a whole. further, in view of the amendment made in s. 90 of the it act by finance (no. 2) act, 1991 with retrospective effect from 1st april, 1972, it is provided that where the central government has entered into an agreement with the ..... the tax treaties are intended to grant tax relief and not put residents of a contracting country at a disadvantage vis-a-vis other taxpayers, s. 90 of the it act has been amended .....