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Section 35b - Judgment Search Results

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Nov 13 2009 (SC)

Suman Vs. State of Rajasthan and anr.

Court: Supreme Court of India

Reported in: AIR2010SC518; JT2009(14)SC169; 2009(13)SCALE716; (2010)1SCC250

..... court shall now proceed with the trial and decide the matter expeditiously sections 35b 148 order 17 rule 1 r v raveendran g s singhvi ..... jj non payment costs consequence held section 35b provides that if costs are levied on the plaintiff for causing ..... p c having regard to the scheme and object of section 35b such extension however can be only in exceptional circumstances and .....

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Jan 15 1999 (HC)

KANSAL WOOLLEN and HOSiERY MiLLS'M LTD. Vs. COMMiSSiONER OF INCOME TAX ...

Court: Punjab and Haryana

Reported in: (1999)153CTR(P& H)319

..... relate to the expenditure by the assessed on sample designing 6 sec 35b of the act permits the benefit of export markets development ..... construed by the tribunal in withholding legitimate weighted deduction under s 35b 1 b i on sample designing which has otherwise been ..... challenged the order of the cit a whereby deductions under s 35b were allowed in respect of the expenditures on quality control .....

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Jul 07 1997 (HC)

Commissioner of Income Tax Vs. Hansa Agencies (P) Ltd.

Court: Punjab and Haryana

Reported in: (1997)143CTR(P& H)162

..... export promotion expenses at rs 4 839 3 question no 1 sec 35b permits export markets development allowance in the form of and called ..... foreign delegates the assessee had claimed a weighted deduction under s 35b of the act in respect of the expenditure incurred towards ..... developing the export market an expenditure for the purposes of s 35b of the act is that expenditure which is incurred for .....

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Aug 27 1997 (SC)

Commissioner of Income Tax Vs. Stepwell Industries Ltd. Etc. Etc.

Court: Supreme Court of India

Reported in: (1997)142CTR(SC)345

..... i ii v vii viii and ix of s 35b 1 b sec 35b allowed at the material time deduction of a sum ..... 1996 etc etc telecom regulatory authority of india act 1997 section 13 telecommunication interconnection usage charge regulation 2003 regulation 2 ..... and not amendatory telecom regulatory authority of india act 1997 section 13 telecommunication interconnection usage charge regulation 2003 regulation 2 xxviii .....

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Aug 28 1997 (SC)

Commissioner of Income-tax Vs. Hero Cycles (P) Ltd. Etc. Etc.

Court: Supreme Court of India

Reported in: (1997)142CTR(SC)122

..... s 43b it does not specifically mention s 35b therefore the assessee was entitled to the benefit of s 35b sec 35b was inserted in the act by way ..... of amendment when the original act was passed s 35b was not in the ..... be allowed having regard to the facts and also the sub sections of s 35b b the case is sent back to the tribunal for fresh .....

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Mar 18 2002 (HC)

Cit Vs. Export House

Court: Punjab and Haryana

Reported in: (2002)175CTR(P& H)137

..... exclusively on any of the activities specified in clause b of sub section 1 of section 35b ii the weighted deduction under section 35b in respect of the expenses on freight charges clearing charges and ..... activity or activities mentioned in the various sub clauses of clause b of sub section 1 of section 35b on which each of the aforesaid expenses were incurred wholly and exclusively and did .....

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Jan 23 1998 (HC)

Commissioner of Income Tax Vs. Victor Tools Corporation

Court: Punjab and Haryana

Reported in: [1999]237ITR640(P& H)

..... for deduction inasmuch as none of the sub clauses was attracted 5 sec 35b of the act reads as under at the relevant time as on ..... provision of this act for the same or any other assessment year sec 35b was introduced w e f 1st april 1968 to allow weighted deduction ..... 1st april 1978 sec 35b export market development allowance 1 a where an assessee being a domestic .....

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Jun 18 1996 (HC)

V. Guruvaiah Naidu and Sons Vs. Commissioner of Income Tax.

Court: Chennai

Reported in: (1997)142CTR(Mad)546

..... while considering the provisions of s 35b 1 b of the it act 1961 held as under sec 35b 1 b of the it act 1961 ..... sets out the details of the expenditure that would be eligible for weighted deduction under s 35b ..... further according to the abovesaid decision the explanation appended to the section retrospectively by the finance act 1973 has clearly excluded the expenditure .....

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Aug 18 1982 (TRI)

income-tax Officer Vs. Lata Mangeshkar

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)2ITD618(Mum.)

..... a chartered accountant derives income from profession and so is not entitled to relief under section 35b has been reversed in this order the commissioner appeals following the aforesaid orders of the ..... was similar namely whether a person rendering professional services abroad is entitled to relief under section 35b in respect of the expenses incurred in earning the foreign income he pointed out that .....

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Jun 02 1984 (TRI)

Tata Exports Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1984)10ITD223(Mum.)

..... aforesaid commission incurred after that date was not eligible for relief under section 35b further according to him deduction under section 35b was also not admissible in view of the madras high court decision ..... the assessee had in the return of income claimed the relief under section 35b without indicating the sub clause of section 35b 1 b a copy of the relevant statement accompanying the return of .....

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