Month: May 2002

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing the assessee’s claim for investment allowance and extra-shift allowance on electric installations is Oswal Solvent Extraction Unit ?

High Court Of Punjab & Haryana CIT vs. Oswal Woollen Mills Ltd. Sections 32A, 37(1), 80J, RULE Appendix I Asst. Year 1980-81 Jawahar Lal Gupta & N.K. Sud, JJ. IT Ref. Nos. 122 & 123 of 1987 31st May, 2002 Counsel Appeared R.P. Sawhney with N.G. Sharma, for the Applicant : Sanjay Bansal, for the Respondent …

Punjab & Haryana H.C : The pitioner is aggrieved by the order dt. 15th Jan., 2002 (Annexure P-15), passed by respondent No. 2,whereby his application for permission in Form 37-I filed under Chapter XX-C of the IT Act, 1961 (for short ‘the Act’), has been rejected by treating its as non-maintainable.

High Court Of Punjab & Haryana Daljit Singh Ahluwalia vs. Union Of India & Anr. Sections 269UD, 269UE, 269UL  Jawahar Lal Gupta & N.K. Sud, JJ. Civil Writ Petn. No. 1711 of 2002 31st May, 2002 Counsel Appeared P.S. Patwalia, for the Petitioner : R.P. Sawhney with Salil Bali, for the Revenue JUDGMENT N.K. SUD, J. …

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case the Tribunal was right in law in cancelling interest charged under s. 139(8) and under s. 217 at the time of framing assessment under ss. 143(3) and 147 by holding that Expln. 2 to s. 139(8) is not applicable ?

High Court Of Punjab & Haryana CIT vs. Inderjeet Bedi Sections 139(8), 217, 256(2) Asst. Year 1985-86 Jawahar Lal Gupta & N.K. Sud, JJ. ITC No. 98 of 1999 31st May, 2002 Counsel Appeared R.P. Sawhney with Salil Bali, for the Petitioner JUDGMENT N.K. SUD, J. : The Revenue has filed this petition under s. 256(2) …

Delhi H.C : The CIT has filed this appeal under s. 260A of the Income-tax Act, 1961 (for short “the Act”) against the order passed by the Income-tax Appellate Tribunal (for short “the Tribunal”) dt. 15th May, 2001.

High Court Of Delhi CIT vs. Modi Spinning & Weaving Mills Co. Ltd. Sections 143(1)(a), 260 Asst. Year 1990-91 Dalveer Bhandari & Vikramajit Sen, JJ. IT Appeal No. 62 of 2002 31st May, 2002 Counsel Appeared : Sanjiv Khanna, for the Appellant : None, for the Respondent JUDGMENT DALVEER BHANDARI, J. : The CIT has filed …

Delhi H.C : The 1st petitioner sought for permission to raise External Commercial Borrowings (in short ‘ECBs’) amounting to US $300 million to finance their projects wherefor they filed an application before the 2nd respondent on 15th March, 1993

High Court Of Delhi Reliance Industries Ltd. & Anr. vs. Union Of India & Anr. Section 10(15)(iv)(f) S.B. Sinha, C.J. & A.K. Sikri, J. Civil Writ Petn. No. 1335 of 2002 31st May, 2002 Counsel Appeared Ashok H. Desai & J.J. Bhatt with Ms. Anjali Chanderkar, R. Sasiprabhu, Manish Garg & Anshu Mahajan, for the Petitioners …
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