Month: January 1998

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee be declared an industrial company within the meaning of s. 2(7)(c) of the Finance Act, 1979, and thus the concessional rate of tax should have been levied ?

High Court Of Delhi CIT vs. Doon Apartments (P) Ltd. Sections 1979FA 2(7)(c) Asst. Year 1979-80 R.C. Lahoti & Dalveer Bhandari, JJ. IT Ref. No. 125 of 1986 13th January, 1998 Counsel Appeared R.D. Jolly, Mrs. Prem Lata Bansal, Ajay Jha and Sanjeev Khanna, for the Revenue : None, for the Assessee JUDGMENT R.C. LAHOTI, J. …

Madras H.C : The aggrieved assessee-temple agitated the matter further by filing an appeal before the Tribunal, as stated above. Before the Tribunal, the assessee-temple, it appears, produced the exemption certificate obtained from the IT Department under s. 11 of the IT Act as relatable to non-agriculturists for the year ending 30th June, 1990.

High Court Of Madras State Of Tamil Nadu vs. Ezhumeswaramudayar Temple Sections Art 13, Art 246, Art 265, Art 366(1), Sch. VII, List I, Entry No. 82, Sch. VII, List II, Entry No. 46, TN Agrl.4(b), Asst. Year 1990-91 Janarthanam & P. Thangavel, JJ. Tax Case No. 140 of 1994 9th January, 1998 Counsel Appeared K. …

Andhra Pradesh H.C : The petition seeks a writ of prohibition against respondents in respect of notice issued under s. 147 (a) of the IT Act. The facts stated by the petitioner are that there was originally a firm carrying on a business of manufacture and sale of Beedies.

High Court Of Andhra Pradesh G.B. Bros. & Konda Rajagopala Chetty Beedi Factory (P) Ltd. vs. ITO Sections 147(a), 148 Asst. Year 1979-80, 1980-81, 1981-82, 1982-83, 1983-84, 1984-85 Ms. S.V. Maruthi & T.N.C. Rangarajan, JJ. Writ Petn. No. 7674 of 1988 2nd January, 1998 Counsel Appeared C. Kodanda Ram for A. Satyanarayana, for the Petitioner : …
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