Month: May 2005

Punjab & Haryana H.C : The petitioner applied for registration under the said section, which is stated to be still pending. Simultaneously, vide its application dt. 16th March, 1999, the petitioner applied for approval under s. 80G

High Court Of Punjab & Haryana Sonepat Hindu Educational & Charitable Society vs. CIT & ANR. Section 80G(5) D.K. Jain, C.J. & Hemant Gupta, J. Civil Writ Petn. No. 14502 of 2003 31st May, 2005 Counsel Appeared P.C. Jain, for the Petitioner : Rajesh Bindal, for the Respondents JUDGMENT D.K. Jain, C.J. : Rule DB. With …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Hon’ble Tribunal, Lucknow, was correct in holding that provisions of s. 206 of the IT Act, 1961, will be attracted only if the tax has been deducted ?

High Court Of Allahabad CIT vs. Sri Ram Memorial Education Promotion Society Section 203, 206, 272A(2)(c), 272A(2)(G) Asst. Year 1994-95, 1995-96 Pradeep Kant & R.P. Yadav, JJ. IT Appeal No. 48 of 2005 26th May, 2005 Counsel Appeared : D.D. Chopra, for the Appellant ORDER By the court : Heard the learned counsel for the appellant, …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Hon’ble Tribunal was legally justified in confirming the view of the learned CIT(A) who held that the profit arising from the sale of land was not an adventure in the nature of trade and further in directing the AO to treat the receipt of Rs. 21,30,173 during the year and balance being receipts in the subsequent year as capital gains ?

High Court Of Allahabad CIT vs. Mohakampur Ice & Cold Storage Sections 2(13), 2(14), 45 Asst. Year 1986-87 R.K. Agrawal & Rajes Kumar, JJ. IT Ref. No. 14 of 1996 24th May, 2005 Counsel Appeared R.K. Upadhyaya, for the Revenue : R.R. Agarwal with Amitabh Agarwal, for the Assessee JUDGMENT Rajes Kumar, J. : The Tribunal, …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the AO to refund the advance tax paid by the assessee, pursuant to the assessment order made under s. 143(3)/148, dt. 29th Nov., 1991 ?

High Court Of Allahabad CIT vs. Vali Brothers Section 237 Asst. Year 1989-90 R.K. Agrawal & Rajes Kumar, JJ. IT Ref. No. 130 of 1997 23rd May, 2005 Counsel Appeared A.N. Mahajan, for the Revenue : S.K. Jauhari & Khitij Shailendra, for the Assessee JUDGMENT Rajes Kumar, J. : The Tribunal has referred the following question …

Rajasthan H.C : The petitioner, M/s Harvest Gold Foods (India) (P) Ltd., is a private limited company and is engaged in the trade and business of manufacture of bread in its factory situated at village Chhapar, Post Jhiwana Tapukara, Tehsil Tijara, District Alwar (Rajasthan)

High Court Of Rajasthan : Jaipur Bench Harvest Gold Foods (India) (P) Ltd. & Ors. vs. Union Of India & Ors. Section 132 K.S. Rathore, J. Civil Writ Petn. No. 528 of 2004 20th May, 2005 Counsel Appeared S. Khan, for the Petitioners : R.B. Mathur, for the Respondents JUDGMENT K.S. Rathore, J. : The brief …

Allahabad H.C : Whether, on the facts and circumstances of the case, M/s Narain Automobiles was entitled to registration under s. 185 of the IT Act, 1961, for the asst. yr. 1997-98 ?

High Court Of Allahabad Narain Automobiles vs. CIT Section 185 Asst. Year 1997-98 R.K. Agrawal & Rajes Kumar, JJ. IT Ref. No. 39 of 1988 19th May, 2005 Counsel Appeared S.P. Gupta & S.D. Singh, for the Assessee : Shambhu Chopra, for the Revenue JUDGMENT Rajes Kumar, J. : The Tribunal has referred the following question …

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that no penalty could be levied in respect of the two amounts totalling Rs. 1,92,341 ?

High Court Of Kerala CIT vs. N. Nandakumar Section 271(1)(c), Expln. 1 Asst. Year 1987-88 J.B. Koshy & K.T. Sankaran, JJ. IT Appeal No. 112 of 1999 18th May, 2005 Counsel Appeared P.K.R. Menon & George K. George, for the Appellant : P. Balachandran, for the Respondent JUDGMENT J.B. Koshy, J. : The questions of law …
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