Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

September 2003

Punjab & Haryana H.C : The petitioner has prayed for issuance of a direction to the authorities of the IT Department to pay Rs. 3,65,17,800 along with interest out of the assets of respondent No. 7 seized/attached by them.

Avijit Das / September 26, 2003

High Court Of Punjab & Haryana Gem Granites vs. CIT & Ors. Section 246A, ART. 226 G.S. Singhvi & K.S. […]

Gift Tax Act, Sec. 4(1)(a), Section 6

Kerala H.C : Whether, in the facts and circumstances of the case, the Tribunal should have upheld that deemed gift-theory was not applicable to the sale of the unquoted shares made on compelling circumstances, which are amply established by the petitioner ?

Avijit Das / September 25, 2003

High Court Of Kerala WG. Cmdr. A.G. Mathews (Retd.) vs. Commissioner Of Gift Tax Sections GT 4(1)(a), GT 6 G.

Section 131, Section 293

Karnataka H.C : This appeal is filed against the judgment and decree passed in R.A. No. 35/1996 on the file of the Principal Civil Judge (Sr. Dn)., arising out of the judgment and decree passed in S. No. 1293/1989. The appellant is the plaintiff and in person argued his case.

Avijit Das / September 24, 2003

High Court Of Karnataka M.V. Gnanendra Nath vs. Union Of India & Ors. Sections 131, 293 K. Sreedhar Rao, J.

Sec. 32(1), Section 43, Section 43B

Rajasthan H.C : Whether, on the facts, and in the circumstances of the case, the Tribunal was justified in holding that the unpaid amount of bottling fee has, on furnishing of the bank guarantee, to be treated as actual payment and accordingly, allowing the deduction in respect of the same under s. 43B of the Act, even though the sum has not been actually paid before the due date of filing the return under s. 139(1)

Avijit Das / September 24, 2003

High Court Of Rajasthan CIT vs. Udaipur Distillery Co. Ltd. Sections 32(1), 43B, 260A Asst. Year 1992-93 Rajesh Balia &

Sec. 36(1)(iii)

Calcutta H.C : This appeal, at the instance of the assessee, is directed against the judgment and order dt. 30th July, 2002, of the learned Tribunal in ITA Nos. 507 and 508 (Cal) of 1993 in respect of the asst. yrs. 1993-94 and 1994-95, upholding the views expressed by the AO and the CIT(A) upon holding that the facts disclosed is a clear case of diversion of funds to the assessee’s sister concern.

Avijit Das / September 24, 2003

High Court Of Calcutta Caldern Pharmaceuticals Ltd. vs. CIT Sections 36(1)(iii) Asst. Year 1993-94, 1994-95 Altamas Kabir & Alok Kumar

Allahabad H.C : This writ petition has been filed for quashing the impugned orders dt. 31st July, 1997 (Annexures 1 to 5 to the petition) passed by the Addl. CIT, Muzaffarnagar, respondent No. 1. The petitioner has also prayed for a mandamus directing the respondents not to disregard or ignore the earlier orders, copies of which are Annexures 8 to 12 to the writ petition. Heard learned counsel for the parties.

Avijit Das / September 23, 2003

High Court Of Allahabad Sir Shadi Lal Enterprises Ltd. vs. Additional Commissioner Of Income Tax & Ors. Sections 144A Asst.

Sec. 5(1)(iv), Section 5

Allahabad H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to exemption under s. 5(1)(iv) of the WT Act in respect of cinema building owned by the firm ?

Avijit Das / September 23, 2003

High Court Of Allahabad CIT vs. Jai Kishan Gupta Sections 5(1)(iv) Asst. Year 1974-75, 1976-77, 1977-78 M. Katju & Umeshwar

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in concluding that the counter sales within India, against foreign currency, should be treated as export sales ?

Avijit Das / September 23, 2003

High Court Of Allahabad CIT vs. Ganeshi Lal & Sons Section 35B M. Katju & Umeshwar Pandey, JJ. IT Ref.

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in its opinion that looking to the totality of the circumstances it could not be said that the assessee acted in conscious disregard of the statutory obligations or that its conduct was in any way dishonest or contumacious.

Avijit Das / September 23, 2003

High Court Of Allahabad CIT vs. J.K. Synthetics Ltd. Section 256 M. Katju & U. Pandey, JJ. IT Ref. No.

Section 237, Section 240

Allahabad H.C : This writ petition has been filed for a mandamus directing the respondents to refund a sum of Rs. 3,23,226 with interest from 1st April, 1986, till the date of actual refund in relation to the asst. yr. 1984-85. Heard learned counsel for the parties.

Avijit Das / September 22, 2003

High Court Of Allahabad Harihar Nath Agarwal (P) Family Trust vs. Asisstant Commissioner Of Income Tax & Anr. Sections 237,

Post pagination

← Previous 1 2 3 … 8 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top