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Section 40a - Judgment Search Results

Home > Cases Phrase: section 40a Year: 2016 Page 1 of about 9 results (0.039 seconds)
Jul 26 2016 (HC)

Commissioner of Income Tax (Central)i, Kolkata Vs. Mohanlal Agarwal

Court: Kolkata

Decided on: Jul-26-2016

..... submitted that law has subsequently been changed at the relevant point of time disallowance under section 40a 3 was restricted to 20 of the expenditure claimed to have been incurred therefore the ..... lal bansidhar not applicable when the said judgement was rendered disallowance under section 40a 3 was 100 whereas the disallowance under section 40a 3 when it was applied by the cit would have been .....

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Sep 30 2016 (HC)

Somaiya Organo-Chemicals Ltd. Vs. The Commissioner of Income Tax Bomba ...

Court: Mumbai

Decided on: Sep-30-2016

..... the appellate tribunal was justified in holding that the provisions of section 40a 8 of the income tax act 1961 also applied to the ..... accounts paid in these accounts the disallowance as laid down in section 40a b of the act was justified d whether on the facts ..... disallowance of interest paid to the current account of the director under section 40a 8 of the act this question it is accepted by the .....

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Jan 18 2016 (SC)

M/S Ganapathy and Co.Bangalore Vs. Commr.Income Tax,bangalore

Court: Supreme Court of India

Decided on: Jan-18-2016

..... of service charges paid to m s universal trading company made under section 40a 2 ii whether on the facts and in the circumstances of ..... was justified in allowing the assessee s claim for deduction under section 35 2a in respect of donation to aparna ashram 3 the ..... conditions subject to which registration was granted to the aparna ashram under section 35 2a of the act to be of significance as against .....

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Jun 13 2016 (HC)

Jiauddin Mollah Vs. Cit. Kolxvi

Court: Kolkata

Decided on: Jun-13-2016

..... not there is no correct in disallowing the labour charges under section 40a ia in view of the decision of the itat relied upon ..... responsible for paying any sum to any resident hereafter in this section referred to as the subcontractor in pursuance of a contract with ..... tax under this subsection explanation i for the purposes of sub section 2 the expression contractor shall also include a contractor who .....

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May 04 2016 (HC)

Unitech Holdings Limited Vs. Deputy Commissioner of Income Ltd.

Court: Delhi

Decided on: May-04-2016

..... 1 00 000 and details of transactions with parties covered under section 40a 2 b of the act along with copies of the accounts ..... to the words reason to believe failing which we are afraid section 147 would give arbitrary powers to the assessing officer to reopen ..... bear their own costs constitution of india article 226 section 227 income tax act section 148 re assessment respondent has issued a notice for .....

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Jan 13 2016 (HC)

Yum Restaurants (India) Private Limited and Another Vs. Income Tax Off ...

Court: Delhi

Decided on: Jan-13-2016

..... accordingly disposed of income tax act 1961 euro ldquo section 144 3 section 144c 1 section 40a 2 b euro ldquo assessment order euro ldquo ..... into play iv chapter x dealt with alp adjustment whereas section 40a 2 b dealt with the reasonability of quantum of expenditure ..... challenged directions of drp to reduce amount of disallowance under section 40a 2 b of the act assessee challenged it to extent .....

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Mar 02 2016 (HC)

Lingesan @ Lingeswaran and Another Vs. State rep. by Inspector of Poli ...

Court: Chennai

Decided on: Mar-02-2016

..... no separate sentence was imposed on the appellants for the offence under section 498a i p c challenging the said conviction and sentence the appellants ..... condition of the deceased p w 13 recorded her statement at 11 40a m on 28 02 2008 on returning to the police station ..... jipmer puducherry conducted autopsy on the body of the deceased at 11 40a m on 26 03 2008 he opined that the deceased had sustained .....

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Apr 22 2016 (HC)

Harish Kumar and Others Vs. State

Court: Delhi

Decided on: Apr-22-2016

..... essentials the 91st law commission recommended for the insertion of new sections in indian penal code 1860 indian evidence act 1872 and criminal procedure code ..... by the learned additional sessions judge while convicting the appellants under section 498a 304b 34 ipc the same does not call for any ..... emanates from the fact that on 14 08 2009 dd no 40a ex pw14 a was lodged with police station burari at 23 .....

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Mar 16 2016 (HC)

Mari @ Marimuthu Vs. State rep. By the Inspector of Police, Chennai

Court: Chennai

Decided on: Mar-16-2016

..... default to undergo simple imprisonment for 3 months for the offence under section 380 i p c challenging the said conviction and sentence the ..... principal sessions judge tiruvallur he stood charged for the offences under sections 302 and 380 i p c by judgment dated 05 07 ..... medical college hospital conducted autopsy on the dead body at 11 40a m on 14 03 2010 he noticed the following injuries injuries .....

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