Section 35b - Judgment Search Results
Home > Cases Phrase: section 35b Year: 2004 Page 1 of about 348 results (0.17 seconds)Orient Arts and Crafts Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)198CTR(All)378; [2005]279ITR581(All)
..... is as small scale exporter and is entitled to the benefit under section 35b 1a section 35b was amended by insertion of section 35b 1a by the finance act 1978 w e f 1st of april ..... the definition of small scale industrial undertaking within the meaning of section 35b 1a of the act under sub section 1a of section 35b of the act as it stood during the relevant period weighted .....
Tag this Judgment! Ask ChatGPTOrient Arts and Crafts Vs. Cit
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2006)198CTR(All)378
..... is as small scale exporter and is entitled to the benefit under section 35b 1a section 35b was amended by insertion of section 35b 1a by the finance act 1978 with effect from 1 4 1978 ..... the definition of small scale industrial undertaking within the meaning of section 35b 1a of the act under sub section 1a of section 35b of the act as it stood during the relevant period weighted .....
Tag this Judgment! Ask ChatGPTCawnpore Textiles Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-12-2004
Reported in: (2006)200CTR(All)203; [2005]276ITR612(All)
..... in india in view of the express prohibition under sub section iii of section 35b 1 b of the act the applicant is not ..... held that page 176 the expenditure which qualifies for deduction under section 35b 1 b iii will have to be expenditure incurred outside ..... outside india of such goods services or facilities no deduction under section 35b can be allowed to the assessee for expenditure incurred in .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Material Dress Engineering Foundry
Court: Punjab and Haryana
Decided on: Aug-10-2004
Reported in: [2005]275ITR308(P& H)
..... order of the commissioner of income tax appeals allowing weighted deduction under section 35b of the income tax act 1961 on various items of expenditure ..... in respect of the activities mentioned under various sub clauses of section 35b 1 b of the act we find that no such exercise ..... to establish and justify its claim under various sub clauses of section 35b 1 b of the act 7 in view of the above .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. F.C. Sondhi and Co.
Court: Punjab and Haryana
Decided on: Aug-10-2004
Reported in: (2004)190CTR(P& H)589
..... the tribunal was right in law in allowing weighted deduction under section 35b to the assessee on the following expenses 1 foreign telex ..... exclusively in respect of the activities mentioned under various clauses of section 35b 1 b of the act we find that no such ..... opportunity to establish and justify its claim under various clauses of section 35b of the act in view of the above observations the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. United Trading Corporation
Court: Allahabad
Decided on: Sep-01-2004
Reported in: (2006)204CTR(All)252; [2005]275ITR248(All)
..... the respondent did not fulfil the conditions mentioned in sub section 1a of section 35b of the act and therefore weighted deduction under section 35b of the act for the period april 1 1978 onwards ..... badi 14 samvat 2035 during the assessment proceedings the respondent had claimed weighted deduction under section 35b of the act the respondent does not fully manufacture the items under export the .....
Tag this Judgment! Ask ChatGPTCawnpore Textiles Ltd. Vs. Cit
Court: Allahabad
Decided on: Oct-12-2004
Reported in: [2005]144TAXMAN590(All)
..... in india in view of the express prohibition under sub section iii of section 35b 1 b of the act the applicant is not ..... has further held that the expenditure which qualifies for deduction under section 35b 1 b iii will have to be expenditure incurred outside ..... outside india of such goods services or facilities no deduction under section 35b can be allowed to the assessee for expenditure incurred in .....
Tag this Judgment! Ask ChatGPTPankaj Steel Corporation Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-2004
Reported in: (2004)(169)ELT228TriDel
..... goods the latter is a person aggrieved within the meaning of section 35b of the central excise act so as to challenge the ..... the proceedings the appellant therefore cannot be a person aggrieved under section 35b of the central excise act it was held by this tribunal ..... hold that the appellant has no locus standi to file appeal under section 35b of the central excise act against the order passed by the .....
Tag this Judgment! Ask ChatGPTCit Vs. Marble Emporium
Court: Allahabad
Decided on: Nov-01-2004
Reported in: [2005]146TAXMAN70(All)
..... as export sales for the purpose of allowing deduction under section 35b of the income tax act 1961 the reference relates to ..... certain expenses were incurred by the respondent and weighted deduction under section 35b of the act was claimed in respect of these expenses ..... the quantum of expenses which were eligible for weighted deduction under section 35b of the act similar view was taken by the income .....
Tag this Judgment! Ask ChatGPTSupercoats Industries Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-20-2004
Reported in: (2005)(183)ELT255Tri(Mum.)bai
..... covered by rule 49 of the erstwhile central excise rules whereas section 35b of the act only covers simple loss due to any reason ..... the tribunal in that case held that section 35b does not debar the tribunal from deciding issues arising out of ..... appeal to be correct in view of the unambiguous language of section 35b we are of the opinion that the tribunal has no jurisdiction .....
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