Section 32a - Judgment Search Results
Home > Cases Phrase: section 32a Year: 1995 Page 1 of about 50 results (0.4 seconds)Grewal Hotels (P.) Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Chandigarh
Decided on: Mar-24-1995
Reported in: (1995)54ITD32(Chd.)
..... for the subsequent years was from the restaurant the assessee qualified for investment allowance under section 32a of the act reliance in this regard was placed on the calcutta high court decision ..... the hotel the machinery used therein could not be separated for purposes of allowance under section 32a so both the main and the alternative submissions of the learned counsel for the assessee .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. India Cine Agencies
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Feb-10-1995
Reported in: (1995)54ITD257(Mad.)
..... as a manufacturer or producer of the goods in question within the meaning of section 32a 1 read with section 32a 1 b iii of the income tax act 1961 22 this brings us ..... a totally different context cannot avail the assessee there is the further fact that neither section 32a nor section 80 1 talks of processing of goods again the cutting and slitting operations cannot .....
Tag this Judgment! Ask ChatGPTKanyakumari District Co-op. Milk Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Sep-20-1995
Reported in: (1996)56ITD80(Mad.)
..... and prejudicial to the interests of revenue as the allowance of investment allowance under section 32a as claimed by the assessee was not justified accordingly the commissioner issued a show ..... machines wrongly on the footing that these processes involve manufacturing activity as contemplated under section 32a whereas the machineries in question related to the packing of milk in polythene bags .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Delhi Vs. Comfort Living Hotel (P) Ltd.
Court: Delhi
Decided on: Jul-28-1995
Reported in: 59(1995)DLT548; [1995]216ITR72(Delhi)
..... or production of any article or thing within the meaning of section 32a of the act and as noted above the authorities below proceeded ..... or production of an article or thing within the meaning of section 32a of the act and the tribunal in turn accepted this conclusion ..... is distinguishable on facts in that case while allowing relief under section 32a of the act the tribunal had recorded a clear finding of .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Rampur Industries Ltd.
Court: Allahabad
Decided on: Jul-17-1995
Reported in: [1995]216ITR656(All)
..... case the petitioner has installed ice factory for which he is claiming investment allowance under section 32a of the act the processing which has taken place in delhi cold storage s case ..... being so in our considered opinion the assessee is entitled to get the benefit under section 32a of the income tax act the tribunal has granted concession to the assessee in respect .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. Sangrur Vanaspati Mills Ltd.
Court: Income Tax Appellate Tribunal ITAT Chandigarh
Decided on: Aug-22-1995
Reported in: (1996)56ITD168(Chd.)
..... of business have to be computed in accordance with the provisions of sections 30 to 43d section 32a falls between section 30 and section 43d the profits and gains of business have therefore to be ..... computed after allowing the deduction under section 32a as well section 80ab as noted above talks of the income computed in accordance with the provisions .....
Tag this Judgment! Ask ChatGPTJyotiben Ramlal Purohit and Etc. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Dec-14-1995
Reported in: 1997CriLJ1549; (1996)1GLR395
..... local limits of the jurisdiction of the high court section 32a and section 33 are also relevant sections to be considered which are as under 32a no suspension remission or commutation in any sentence awarded ..... have no hesitation in holding that the power available under section 389 of the code to suspend sentence is not taken away by section 32a of the act however we must add that the limitations .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Super Drillers
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: 1995(2)ALT765; (1995)127CTR(AP)199; [1996]222ITR629(AP)
..... wells as sub clause iii of clause b of sub section 2 of section 32a does not comprehend within its ambit construction of a dam ..... the supreme court held that the benefit of investment allowance under section 32a was not available in respect of new machinery employed in ..... is accordingly answered no costs direct taxation nature of business sections 28 32a 2 80j 80hh and 80hha of income tax act 1961 .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. K.S. Raman
Court: Chennai
Decided on: Feb-01-1995
Reported in: [1995]215ITR938(Mad)
..... correct in allowing the assessee s claim for investment allowance under section 32a of the income tax act 1961 2 whether on the facts ..... held that the assessee is not entitled to the allowance under section 32a because that provision did not comprehend within its ambit construction of ..... tribunal for the assessment year 1978 79 for our opinion under section 256 1 of the income tax act 1961 1 whether on .....
Tag this Judgment! Ask ChatGPTVora-food Specialities (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-05-1995
Reported in: (1995)54ITD324(Mum.)
..... case of manufacturing of goods and assessee was entitled to investment allowance under section 32a of the act 4 on the other hand mr a p pawar the ..... any help to the revenue in deciding the claim of the assessee under section 32a the bombay high court judgments relied upon by the revenue supra are based ..... manufacturing activity and the assessee is entitled to investment allowance under section 32a
Tag this Judgment! Ask ChatGPT- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial