Section 84 - Judgment Search Results

Commissioner of Income-tax, Gujarat-i Vs. Shree Digvijay Cement Co. Lt ...

Court: Gujarat

Reported in: [1983]144ITR532(Guj)

..... in law in holding that the assessee wa entitled to relief under section 84 80j of the act in respect of the 4th kiln at sikka ..... kiln at sikka for the assessment years 1964 65 to 1970 71 section 84 which is deleted with effect from april 1 1968 by the finance ..... the assessee 9 reference answered accordingly with no order as to costs 84 80j were satisfied and therefore it was entitled to claim relief under .....

Indian Aluminium Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]141ITR258(Cal)

..... also the assessee did not make any claim under section 84 or under section 80j and even during the assessment proceedings the tribunal ..... have drawn the attention of the assessee to the relevant sections viz section 84 80j to which the assessee appeared to have been clearly ..... be granted the fact that regarding the applicability of either section 84 or section 80j there is a good deal of scope for .....

Phillips Carbon Block Ltd. Vs. Commissioner of Income-tax, Central

Court: Kolkata

Reported in: (1982)28CTR(Cal)333,[1982]136ITR205(Cal)

..... exceed 6 per annum on the capital employed in such undertaking or business sub section 2 of section 84 deals with certain conditions to be fulfilled in order to be entitled to relief ..... interest income by making deposits in bank does not call for any exemption under section 84 because that section is solely concerned with income of industrial undertaking 10 in those circumstances the bench .....

Commissioner of Income-tax Vs. Hindusthan Metal Refining Works (P.) Lt ...

Court: Kolkata

Reported in: (1981)23CTR(Cal)252,[1981]128ITR472(Cal)

..... manufacture and production of articles within the meaning of section 84 of the i t act 1961 section 84 of the i t act 1961 as it ..... that the assessee company does not fulfil clause iii of sub section 2 of section 84 of the i t act 1961 as it stood at ..... in galvanizing work for outsiders the assessee claimed exemption of tax under section 84 in respect of business of manufacturing and sale of metals and .....

State of Kerala Vs. Kaipravan Meethale Veettil Narayanan Nair and anr.

Court: Kerala

Reported in: AIR1981Ker252

..... restoration of possession is correct 3 proviso b to section 84 1a of the act states that section 84 1a will not apply in respect of any land ..... certain gift deeds executed by narayanan nair as they were challenged under section 84 of the kerala act 1 of 1964 as amended by act ..... not attracted there is no dispute that if the proviso b to section 84 1a is not attracted the order passed by the land board .....

Eastern Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]139ITR664(Cal)

..... any claim made before the ito regarding the relief under section 84 nor was there any material on record in support thereof ..... that the prescribed conditions justifying a claim for exemption under section 84 were also fulfilled the tribunal therefore was not competent to ..... now in this case we must bear in mind that section 84 at the relevant time exempted certain income from newly established .....

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... of business and specifically provided for certain deductions and disallowances eligible for computation similarly section 84 which replaced section 15c of the indian i t act 1922 was also subsequently deleted and ..... cent of the capital employed in such an undertaking or business or establishment sub section 5 of section 84 as it stood at the relevant time specifically provided that the profits and .....

State of Assam Vs. Inush Ali

Court: Guwahati

Reported in: 1982CriLJ1044

..... perform certain activity due to mental disease might be covered by section 84 ipc section 85 envisages creation of force of impulse by reason of ..... had done was irresistible we therefore rule out the applicability of section 84 of the penal code to protect the accused 5 the ..... ul at 85 13 irresistible impulse is perhaps a defence under section 84 ipc when on account of such impulse the accused is .....

Indian Aluminium Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]140ITR114(Cal)

..... justified in holding that the assessee was entitled to relief under section 84 80j of the income tax act 1961 in respect of the ..... relates to the relief given by the appellate assistant commissioner under section 84 80j of the i t act 1961 in respect of the ..... upheld the appellate assistant commissioner s action in granting relief under section 84 80j 4 in the aforesaid view of the matter and in .....

State of Assam Vs. Inush Ali

Court: Guwahati

..... perform certain activity due to mental disease might be covered by section 84 ipc section 85 envisages creation of force of impulse by reason of ..... had done was irresistible we therefore rule out the applicability of section 84 of the penal code to protect the accused 5 the ..... ul at 85 13 irresistible impulse is perhaps a defence under section 84 ipc when on account of such impulse the accused is .....