{"id":109474,"date":"1988-08-25T00:00:00","date_gmt":"1988-08-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bhatinda-chemicals-and-banaspati-on-25-august-1988"},"modified":"2017-10-17T18:42:10","modified_gmt":"2017-10-17T13:12:10","slug":"commissioner-of-income-tax-vs-bhatinda-chemicals-and-banaspati-on-25-august-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bhatinda-chemicals-and-banaspati-on-25-august-1988","title":{"rendered":"Commissioner Of Income-Tax vs Bhatinda Chemicals And Banaspati &#8230; on 25 August, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Bhatinda Chemicals And Banaspati &#8230; on 25 August, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 178 ITR 197 P H<\/div>\n<div class=\"doc_bench\">Bench: V Ramaswami, G Majithia<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. &#8220;Whether, on the facts and in the circumstances of the case and on a correct interpretation of Section 43(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal is right in law in holding that central subsidy of Rs. 5,90,176 received by the assessee from the Government was not a contribution, directly or indirectly, towards the cost of plant and machinery and was, accordingly, not to be reduced from the cost thereof for working out admissible depreciation, investment allowance and deduction under Section 80J ?&#8221;\n<\/p>\n<p> 2. No question of law arises. The petition is dismissed. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Bhatinda Chemicals And Banaspati &#8230; on 25 August, 1988 Equivalent citations: 1989 178 ITR 197 P H Bench: V Ramaswami, G Majithia JUDGMENT 1. &#8220;Whether, on the facts and in the circumstances of the case and on a correct interpretation of Section 43(1) of the Income-tax Act, 1961, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-109474","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Bhatinda Chemicals And Banaspati ... on 25 August, 1988 - Free Judgements of Supreme Court &amp; 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