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 mumbai Year: 1998 Page 1 of about 3 results (0.617 seconds)

Indian Machine Tools Mfrs.' Vs. Assistant Director Of Income-Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1999)70ITD304(Mum.)

..... the assessment year 1990-91 when the law was different and the tribunal in that case was dealing with section 11(4a) prior to its amendment with effect from 1-4-92. moreover, according to him, several cases now cited before us were not cited before the tribunal in ..... 4a) of section 11 with effect from 1-4-92 would not have any adverse effect on the assessee's case. he submitted that the amended sub-section is more liberal than the erstwhile sub-section (4a). according to him, the word "incidental" has a wider scope because an ..... activity like educational institutions, library etc., on a purely commercial basis and not on the marginal no profit no loss basis as laid down in indian chamber of commerce v. cit [1975] 101 itr 796 (sc). the hon'ble court observed : "this error is obvious." he emphasised that ..... 1. the assessee in this case is a company registered under section 25 of the indian companies act, 1956, and hence it was not required to put the words "limited" after its name. the company .....

Grasim Industries Ltd Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... limestone and concur for a period of 20 years at certain rates of royalty, dead rent and surface rent. under s. 15 of madras panchayat act, as amended by the madras act of 1964, the appellant was required to pay cess @45 paise per rupee an the said imposition was with retrospective effect along with local cess surcharge ..... contradicted or challenged by the revenue.30.9. the ao also took into account distinction between primary and secondary evidence and applied test not known under the indian evidence act. from a conclusion that no production was made on 30th/31st march, 1993, he held that sale could not be made and accordingly excise register and ..... assessee for the asst. yr. 1993-94 is directed against the order of the cit(a) upholding certain additions and disallowances.2. the assessee is one of the biggest indian companies in which public is interested. it is highly diversified and largest "core industries" in india. it produces viscose, staple fibre, rayon, pulp, caustic soda, cement, .....

Tata Iron and Steel Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1999)69ITD292(Mum.)

..... contracting parties may terminate it any time after 30th day of june in any calendar year after 1960. this was ratified by s. 90 of the it act, 1961, r/w s. 297(2)(k) of 1961 act. amendments to the said agreement were made by protocol, dt. 28th june, 1984, which was ratified on 10th july, 1985, and notified on 26th august, ..... one month from the date of exchanges of instrument. it was submitted that the agreement was to be effective beginning on or after 1st april, 1958, in respect of indian tax and 1st january, 1957, in respect of frg tax. the agreement shall continue to be effective indefinitely except on notice of termination by either parties on or after ..... come into force after the expiry of a month following the date on which the instruments of ratification are exchanged and shall thereupon have the effect in respect of the indian tax in relation to income for any previous year relevant to any year of assessment year beginning on or after the 1st april, 1958. art. xxi provided that the .....