Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Dy. Commissioner of Income-tax Versus. Shri S. Martin

Deduction u/s 80IA - AO computed deduction u/s 80IA after adjusting the notional loss brought forward from the year of commencement as against the initial year of claim - CIT(A), by following the judgment of Velayudhaswamy Spinning Mills (P) Ltd (201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ourt. It is not in dispute that the judgment of the Jurisdictional High Court is squarely applicable to the facts of the case. Therefore, the CIT(A) has rightly followed the judgment of the Jurisdictional High Court and allowed the claim of the asses .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

OUNTANT MEMBER Appellant by : Shri A.V. Sreekanth, JCIT Respondent by : Shri Dhiraj Raman, Advocate ORDER PER N.R.S.GANESAN, JUDICIAL MEMBER This appeal of the Revenue is directed against the order of the Commissioner of Income-tax (Appeals)-I, Coimb .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unsel for the assessee. 4. The Assessing Officer computed deduction u/s 80IA of the Act after adjusting the notional loss brought forward from the year of commencement as against the initial year of claim. The assessee claimed that the notional loss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) Ltd vs ACIT, 231 CTR 368. However, he disallowed the claim of the assessee on the ground that the Department has filed an appeal before the Apex Court and the same is pending. However, on appeal by the assessee, the CIT(A), by following the judgmen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version