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        Income Tax

        1997 (1) TMI 73 - SCH - Income Tax

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        Supreme Court dismisses appeal on section 79, lack of evidence on shareholding change. The Supreme Court dismissed the appeal on the applicability of section 79 to unabsorbed depreciation and development rebate due to lack of evidence of a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Supreme Court dismisses appeal on section 79, lack of evidence on shareholding change.

                            The Supreme Court dismissed the appeal on the applicability of section 79 to unabsorbed depreciation and development rebate due to lack of evidence of a change in the company's shareholding. No costs were awarded. (1997 (1) TMI 73 - SC)


                            The Supreme Court dismissed the appeal regarding the applicability of section 79 to unabsorbed depreciation and development rebate as there was no evidence of a change in the shareholding of the company. No costs were awarded. (Case citation: 1997 (1) TMI 73 - SC)
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