Month: May 2007

Rajasthan H.C : Whether the expression “production” used under s. 80-IA/80-IB of the IT Act, 1961 in which both expressions “manufacture” and “production” have been used whether they have been used as synonymous with each other or the word “production” has a wider meaning than “manufacture” so as to include within its purview, an activity, which may not amount to manufacture but may still amount to production ?

High Court Of Rajasthan Arihant Tiles & Marbles (P) Ltd. vs. ITO Section 80-IA, 80-IB Asst. yrs. 2000-01 & 2001-02 Rajesh Balia & Gopal Krishan Vyas, JJ. IT Appeal Nos. 82 & 83 of 2006 30th May, 2007 Counsel Appeared : M.S. Singhvi & Anjay Kothari, for the Appellant : K.K. Bissa, for the Respondent JUDGMENT …

Delhi H.C : the Revenue filed an appeal before the Tribunal and vide the impugned order the Tribunal dismissed the appeal filed by the Revenue. It has been contended by the learned counsel for the Revenue that as per provisions of s. 132 (4A)

High Court Of Delhi CIT vs. Girish Chaudhary Section 158B(B) Block period : A.Y. 1990-91 to 18th Jan., 2000 Madan B. Lokur & V.B. Gupta, JJ. IT Appeal No. 22 of 2007 22nd May, 2007 Counsel Appeared : Ms. P.L. Bansal & Vishnu Mehra, for the Appellant JUDGMENT V.B. Gupta, J. : Revenue has filed this …

S.C : Whether, on the facts and circumstances of the case, is the finding of the Tribunal that income from 60.79 acres of unregistered coffee area is not included in the accounts of the assessee supported by any material or evidence?

Supreme Court Of India Commissioner Of Agricultural Income Tax vs. M.N. Moni Section Kerala Agrl. IT 60, Asst. Years 1982-83, 1983-84 Dr. Arijit Pasayat, P.K. Balasubramanyan & D.K. Jain, JJ. Civil Appeal No. 2716 of 2007 18th May, 2007 Counsel Appeared G. Prakash, Ms. Beena Prakash & Ramesh Babu M.R., for the Appellant : C.N. Sree …
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