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Tax Credit - Judgment Search Results

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Apr 03 1980 (HC)

Kumardhubi Fire Clay and Silica Works Ltd. and Hindustan Copper Limite ...

Court: Kolkata

Reported in: 84CWN610,[1980]123ITR899(Cal)

behalf of the appellants for the purpose of getting the tax benefits under the scheme. Accordingly, both these appeals are dismissed, iron ore and manganese ore ' are entitled to tax credit at the rate of 15% of the sale proceeds received

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Mar 03 1977 (SC)

National Co. Ltd., Calcutta Vs. Deputy Director of Tax Credit (Exports ...

Court: Supreme Court of India

Reported in: AIR1977SC1653; [1977]107ITR916(SC); (1977)2SCC735; [1977]3SCR125; 1977(9)LC407(SC)

the Notifications adversely effected the appellant by disentitling it to tax credit certificates in respect of these exports. The appellant, therefore, (Exports) Scheme 1965. The Scheme provided for grant of Tax Credit Certificate in respect of certain categories of goods or merchandise

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Jul 05 1971 (HC)

Deputy Director of Tax Credit Vs. National Company Ltd.

Court: Kolkata

Reported in: 76CWN1,[1972]86ITR219(Cal)

receives the sale proceeds in India shall be granted a tax credit certificate for an amount calculated at a rate not date the exporter would not be entitled to any tax credit at all. With regard to Sub-section (1) it was argued

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