Month: April 2001

Madras H.C : The petitioners pray for a writ of declaration or any other appropriate writ or order in the nature of writ by declaring the provisions contained in s. 65(3) and s. 67(k) of the Finance Act, 1994 (‘the Act’) as amended in the year 1996 and r. 2(d)(viii) of Service Tax Rules as amended as unconstitutional and void

High Court Of Madras Airlines Agents Association vs. Union Of India Sections 1994FA 65(3), 1994FA 66, 1994FA 67(k), 1994FA 94, SER RULE 6(7) V.S. Sirpurkar & A. Kulasekaran, JJ. Writ Petn. No. 3358 of 1998, Etc. 30th April, 2001 Counsel Appeared Natarajan & M. Md. Ibrahim Ali, for the Petitioner : Chandrasekaran & K. Veeraraghavan, for …

Madras H.C : In respect of the same assessee, for asst. yrs. 1976-77 and 1978-79, a question similar to the one now referred was considered by this Court in Taxcase.

High Court Of Madras B. Palaniswami vs. CIT Section 64(1)(vi) Asst. Year 1979-80 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Case No. 312 of 1986 25th April, 2001 Counsel Appeared P.P.S. Janarthana Raja, for the Assessee : T. Ravi Kumar, for the Revenue JUDGMENT R. JAYASIMHA BABU, J. : In respect of the same assessee, …

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalty of Rs. 95,000 levied by the AO under s. 271(1)(c) of the Act?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Kewalchand Surajmal Section 256(2) Asst. Year 1973-74 J.G. Chitre & Shambhoo Singh, JJ. M.C.C. No. 434 of 1994 21st April, 2001 Counsel Appeared R.L. Jain, for the Revenue : H.C. Sarda, for the Assessee ORDER J.G. CHITRE, J. : By this application, a prayer has been …

Rajasthan H.C : Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the salary of Rs. 18,000 and interest of Rs. 890 paid to the husband of the assessee by the firm in which she is a partner was not includible in her hand under s. 64(1)(i) of the IT Act, 1961.

High Court Of Rajasthan : Jaipur Bench CIT vs. Smt. Gulnar N. Marfatia Section 64(1)(i) Asst. Year 1975-76, 1976-77, 1977-78, 1978-79 Rajesh Balia & Sunil Kumar Garg, JJ. IT Ref. Nos. 32 of 1981, 58 of 1983 & 7 of 1984 20th April, 2001 Counsel Appeared R.K. Agarwal, for the Applicant : J.K. Ranka & J.K. …

Karnataka H.C : A declaration to the effect that the petitioner- company is not a “consulting engineer” within the meaning of s. 65 of the Finance Act, 1994

High Court Of Karnataka Tata Consultancy Services vs. Union Of India & Anr. Sections 1994FA 65(13), 1994FA 65(48), 1994FA 68 Tirath Singh Thakur, J. Writ Petn. No. 45813 of 1999 20th April, 2001 Counsel Appeared G.S. Jetly with Pradeep S. Jetly & K. Prameswaram for D.O. Kotresh, for the Petitioner : Ashok Haranahalli, for the Respondents …

Orissa H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the secret commission paid by the assessee amounting to Rs. 1,14,450 was not an allowable deduction under s. 37(1) of the IT Act ?

High Court Of Orissa Tarini Tarpuline Productions vs. CIT Section 37(1), Explanation Asst. Year 1987-88 R.K. Patra & Ch. P.K. Misra, JJ. S.J.C. No. 39 of 1994 20th April, 2001 Counsel Appeared S.N. Ratho, S.R. Panigrahi, S. Rath & S. Tripathy, for the Petitioner : None, for the Respondent JUDGMENT R.K. PATRA, J. : On being …
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