Uphold - Judgment Search Results

Joint Commissioner of Income Tax, Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)112ITD57(Kol.)

..... i t a has thus rightly deleted such disallowance which we uphold 70 5 the assessee incurred expenditure and claimed deduction of rs ..... of expenditure on sponsorship of social and cultural events we therefore uphold his order on this issue 70 6 the a o found ..... sponsorship expenses and expenses incurred on cinema and video and therefore uphold the same and reject the objection raised by the revenue 107 .....

Joint Commissioner of Income Tax Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)115TTJ(Kol.)45

..... on residential expenses and the cit a has thus rightly deleted such disallowance which we uphold 70 5 the assessee incurred expenditure and claimed deduction of rs 21 crores in connection ..... addition in respect of sponsorship expenses and expenses incurred on cinema and video and therefore uphold the same and reject the objection raised by the revenue 107 the learned departmental representative .....

Chicago Pneumatic India Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... the commissioner appeals has erred in law and on facts in upholding the decision of the dc that excise duty sales tax and ..... income tax appeals has erred in law and on facts in upholding the disallowance made by the assessing officer in respect of third ..... as the commissioner appeals has erred in law and on facts in upholding the decision of the deputy commissioner of income tax hereinafter referred .....

Simbhaoli Sugar Mills Ltd. Vs. Asstt. Cit, Range-1

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the assessee has taken following effective grounds 1 the learned commissioner appeals has erred in upholding the disallowance of rs 12 361 being club subscription and club expenses treating these to ..... the assessee has taken following effective grounds 1 the learned commissioner appeals has erred in upholding the disallowance of rs 16 844 being club subscription and club expenses treating these to .....

M.M.T.C. Limited Vs. Dy. Commissioner of I. Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... 5 2 that the cit a erred on facts and in law in upholding that deduction allowable under section 80hhc of the act has to be restricted ..... 5 3 that the cit a erred on facts and in law in upholding that gross interest and not net interest is excludible from the eligible ..... 5 6 that the cit a erred on facts and in law in upholding that deduction allowable under section 80hhc of the act has to be restricted .....

Federal Election Comm’n Vs. WisconsIn Right to Life, Inc.

Court: US Supreme Court

..... in austin v michigan chamber of commerce 494 u s 652 upholding state restrictions on corporations independent expenditures in support of or in ..... austin 494 u s at 660 austin invoked this interest to uphold a state statute making it a felony for corporations to use ..... id at 654 655 mcconnell also relied on this interest in upholding regulation not just of express advocacy but also its functional .....

Nokia Corporation Vs. Assistant Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)112TTJ(Delhi)627

..... vendor financing and delayed payments from indian telecom operators b in upholding the ao s contention that interest income allegedly earned on ..... to activate the clause providing for interest in these circumstances we uphold the addition for both the years 5 however in addition ..... has challenged the action of the learned cit a in upholding the action of the ao that the assessee earned interest .....

Senzo Engineering (P) Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... the commissioner appeals erred in law and on facts in upholding assessment order passed by the assessing officer which was in ..... of natural justice 2 the learned commissioner appeals erred in upholding the rejection of books of account made by the assessing ..... addition sustained by learned commissioner appeals as well as regarding upholding of rejection of books by the assessing officer under section .....

Asstt. Cit Vs. K.L. Jolly and Sons

Court: Income Tax Appellate Tribunal ITAT Delhi

..... books of account similarly the tribunal also committed error in upholding the decision of the assessing officer 21 the issue relating ..... any such material the addition cannot be justified we therefore uphold the findings of the learned commissioner appeals on this count ..... by the assessing officer that the order of commissioner appeals upholding the validity of proceedings insofar as they relate to gifts .....

Ms. Shyam Lata Kaushik Vs. Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)940

..... rejected 2 it is contended that the ld cit appeals has erred in upholding that the assessing officer was justified in estimating the income of the ..... 7 it is contended that the ld cit appeals has erred in upholding an addition of rs 19 990 made by the assessing officer on ..... 4 it is contended that the ld cit appeals has erred in upholding an addition of rs 7 511 made by the assessing officer on .....