Month: September 2003

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was, in law, justified in holding that the payment of salary to the assessee’s wife, Smt. Lajja Kaul, was not covered by the provisions of s. 64(1)(ii) of the IT Act, 1961 ?

High Court Of Allahabad CIT vs. Major B. K. Kaul Section 64(1)(ii) Asst. Year 1982-83, 1983-84 M. Katju & Umeshwar Pandey, JJ. IT Ref. No. 194 of 1992 30th September, 2003 JUDGMENT By the court : This is a reference under s. 256(1) of the IT Act, 1961, in which the following question has been referred …

Uttaranchal H.C : On 31st Dec., 1990, ONGC filed a return under s. 160(1)(i) r/w s. 163(1)(c) as agent of Cooper Engineering Services International declaring a net income of Rs. 3.69 lakhs.

High Court Of Uttaranchal CIT & Anr. vs. O.N.G.C. Sections 28(iv), 44BB, 195A Asst. Year 1990-91 S.H. Kapadia, C.J. & Irshad Hussain, J. IT Appeal Nos. 343, 470, 471 & 518 of 2001 and 22 of 2003 30th September, 2003 Counsel Appeared S.K. Posti, for the Appellants : R. Muralidhar, for the Respondent JUDGMENT S. H. …

Delhi H.C : The petitioner has also been informed that any default in payment in terms of the said letter would invite action for recovery as per the procedure prescribed under the Act and the Board circulars.

High Court Of Delhi Maruti Udyog Ltd. vs. Additional Commissioner Of Income Tax Sections 220(6) Asst. Year 2000-01 D.K. Jain & Madan B. Lokur, JJ. Civil Writ Petn. No. 6412 of 2003 & Civil Misc. No. 11213 of 2003 30th September, 2003 Counsel Appeared P. Chidambaram with C.S. Agarwal & Arjun Pant, for the Petitioner : …

Allahabad H.C : The petitioner is also challenging the validity of s. 17(2)(vi) of the IT Act, 1961, as inserted by the Finance Act, 2001 on the ground that it has delegated essential legislative powers and that it is violative of Arts. 19(1) and 246 of the Constitution

High Court Of Allahabad P.N. Tiwari & Ors. vs. Union Of India & Ors. Sections 17(2)(vi), 295, 296, RULE 3 M. Katju & U. Pandey, JJ. Civil Misc. Writ Petn. Nos. 258, 353, 445, 776, 895, 1827, 2151 & 2663 of 2002 and 496 & 499 of 2003 29th September, 2003 Counsel Appeared B.D. Mandhyan & …

Bombay H.C : Production of the document on the ground that the same was barred under s. 12 of the Voluntary Disclosure of Income and Wealth Act, 1976 (hereinafter referred to as the “1976 Act”).

High Court Of Bombay Boman P. Irani vs. Manilal P. Gala Voluntary Disclosure of Income & Wealth Act, 1976, S. 12 Suit No. 3699 of 1995 S.J. Vazifada 26th September, 2003 Counsel Appeared K.A. Sampat, for the Appellant : Shailesh Shah, N.C. Parekh & Hindady, for the Respondent JUDGMENT S.J. Vazifadar, J. : Mr. Sampat, the …

Kerala H.C : The petitioner in O.P. No. 3224 of 1996 is the appellant. She has sought for a declaration that cls. (i) and (ii) of sub-s. (9B) of s. 13 of the Kerala Agrl. IT Act, 1991 (for short ‘the Act’) inserted by the Kerala Finance Act, 1994 is illegal, arbitrary and unconstitutiona

High Court Of Kerala Ms. Shema Oommen vs. Agricultural Income Tax Officer Section Kerala Agrl IT 13(9B) G. Sivarajan & J.M. James, JJ. Writ Appeal No. 1475 of 2002 26th September, 2003 Counsel Appeared Antony Dominic, for the Appellant : Raju Joseph, for the Respondent. JUDGMENT J.M. James, J. : The petitioner in O.P. No. 3224 …
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