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Taxes disallowed the claim of the appellant for
concessional rate of tax on the inter-state sales effected ... Assessing Authority has disallowed the benefit of concessional rate of tax
corresponding to duplicate C-Forms filed on the ground
Supreme Court of India
section
(1), the tax payable by him on his total income shall be -
(i) the income-tax payable ... applying
the tax rates and set off of losses. If the benefit of the concessional
tax rate is extended even
Income Tax Appellate Tribunal - Patna
place in taxing
laws vide Commissioner of Income Tax v. Fir, Muar ;
Commissioner of Income TaX v. M.P. Jatia ... India ; Commissioner of Income
Tax v. Ajay Products Ltd. ; Banarasi Debt v. Income
Tax Officer ; Agra City Real Estate Development
Allahabad High Court
which provides a lower rate.
23. In S. Gopal Reddy v. Commissioner of Income-tax ... Income-tax Act, 1961, which was inserted by way
of amendment, holding it as clarificatory, observed as under:
A taxing
Andhra High Court
they were
liable to pay tax at the concessional rate of tax on the
turnover under ... Board could not be admitted to the concessional rate of tax
under S. 8(1) of the Act. The Appeal
Supreme Court of India
manufacture of final product
is entitled to a concessional rate of tax @ 3% instead of the
normal ... Rajasthan Sales Tax Act, 1994 by
paying a concessional rate of tax as notified by the State
Government
Supreme Court of India
Section 115C(c) of the
Income-tax Act, 1961. Thus the concessional rate as applicable Under
Section 115E is available ... both, the tax payable by him on his
total income would be the amount of income-tax calculated on said
Income Tax Appellate Tribunal - Delhi
maintained separate accounts
regarding raw material purchased without concessional rate of tax and
those purchased at concessional rate ... Commissioner of Sales Tax [1973] 31 STC 635 and
Simplex Structural Works v. Commissioner of Income-tax
Madhya Pradesh High Court
materials were
purchased by them at the concessional rate of tax laid down in section ... manufacture or processing of goods or
in mining". The Income-tax Appellate Tribunal found that the business
of the assessee
Andhra High Court
whether the assessee is eligible for the concessional rate of tax
provided Under Section 3(3) of the Tamil Nadu ... what are called lube base
stocks and claimed concessional rate of tax on a turnover
Madras High Court
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