| Sr |
Authority |
Section/Rules |
Ratio(s) |
| Sr |
Citation |
Subject(s) |
Case(Name of Assessee) |
| 1.1 |
DEL HC |
800 80 RRA, ITA 61 |
'A' can claim higher of two benefiit . |
| 1.2 |
147 CTR 75 |
Deductions |
C.S.Mathur. |
| 2.1 |
BOM HC |
5 ITA 61 |
Income occurs in the hands of 'a' irrespective of the allowability
in the hands of payer. |
| 2.2 |
147 CTR 39 |
Income |
State Construction Co. Ltd. |
| 3.1 |
SC |
32 ITA 61 |
Commercialisation chgs. forms part of actual cost-depr allowed. |
| 3.2 |
98 Taxmann 349 |
Depreciation |
Hindustan Times Ltd. |
| 4.1 |
SC |
263 ITA 61 |
Record subsequent to making of assessment can be considered. |
| 4.2 |
231 ITR 57 |
Revision |
Manjunatheshwari Packing Product |
| 5.1 |
AAAR |
115 JA ITR 61 |
MAT Provisions are applicable to foreign cos. |
| 5.2 |
E.T. 4/9/98 |
MAT |
|
| 6.1 |
SC |
|
Settlememt Commission has power to dispose of search and seizure cases.. |
| 6.2 |
E.T 12/8/98 |
Powers |
|
| 7.1 |
MVM ITAT |
32 ITA 61 |
Depreciation can be claimed even before commencement of production. |
| 7.2 |
E.T 20/8/98 |
Depreciation |
Grasim Industry |
| 8.1 |
ALL HC |
4 ITA |
ITD entitled to Gold benami transtraction as not genuine |
| 8.2 |
232 ITR 934 |
Assessment |
Vijay Bahadur Singh |
