Sandvik Asia Ltd. vs Deputy Commissioner Of Income Tax*

Authority: ITAT Tribunal/Court: Pune Date: 2011-09-13 AY: 1992-93 Section: 4, 28(i), 36(1)(iii), 36(1)(vii), 36(2), 37(1), 145 Acts: Income Tax Act 1961 Result: Revenue Citation: (2012) 143 TTJ (Pune)(TM) 528 : (2011) 133 ITD 126 : (2012) 65 DTR 350 Justices: R.V. Easwar, President; Dinesh K. Agarwal, J.M. "," N.S. Saini, A.M. Appeal No: ITA No. 1271/Pn/1995; Asst. yr. 1992-93
Whether excise duty, sales-tax, interest, and scrap sales should be included in total turnover for computing deduction under section 80HHC --- Held No. Whether depreciation on transit house/assets is allowable under section 37(4) --- Held No. Whether deduction for bad debts of Rs. 41,59,000 is allowable when only a provision was made --- Held No. Whether addition of Rs. 78,89,000 for Modvat excise duty credit in closing stock valuation is justified --- Held No.

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