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Judgment Search Results Home > Cases Phrase: income tax act Court: income tax appellate tribunal itat mumbai Year: 1989 Page 4 of about 32 results (0.080 seconds)

Dec 26 1989 (TRI)

income-tax Officer Vs. Pampasar Distillery Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Dec-26-1989

Reported in : (1990)32ITD657(Mum.)

..... representing the difference between the controlled price and the interim price and not any interest on such difference. the scheme of section 3 of the 1976 act clearly suggests that the non-requirement to pay interest for the duration of the operation of the interim order was conscious legislative policy underlying the provisions of ..... prescribed,- (a) the amounts representing all excess realisations made by ' the producers, irrespective of whether such excess realisations were made before or after the commencement of this act; (b) the amounts representing any loans which may be advanced; or grants. which may be made, by the central government for carrying out the objects of' the ..... periods. but then, the more crucial point, which requires consideration, insisted whether in the case in hand any interest is chargeable under the provisions of the 1976 act for the period subsequent to the purchase of the distillery division by the assessee. the learned counsel for the assessee, in this connection, referred to sub-sections ( ..... assessee were heard.4. it was contended by the learned departmental representative that the vendor itself had disputed the liability purportedly fixed on it under the 1976 act and had, for that reason, filed a writ petition challenging the liability. the present assessee, on the purchase of the distillery division and taking over of ..... and set aside the orders of the learned c.i.t. (a) in relation to the ground raised therein and restore those of the income-tax officer. .....

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Apr 05 1989 (TRI)

Chandravadan M. Gandhi Vs. Fourteenth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Apr-05-1989

Reported in : (1990)32ITD274(Mum.)

1. this appeal by the assessee is directed against refusal of relief under section 80u which is available by way of deduction from total income on account of total blindness or a permanent physical disability which has the effect of reducing substantially the assessee's capacity to engage in a gainful employment or occupation.2. .....

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