Section 145

Section 145, Section 28

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the profit of the assessee should be estimated with reference to the net payment only after excluding from the gross payment the cost of materials supplied to the assessee by the Government in accordance with the terms of the contract ?

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High Court Of Allahabad CIT vs. Haridas Kapoor & Co. Sections 28, 145 K.C. Agrawal, Actg. C.J. & R.K. Gulati, […]

Section 145

Calcutta H.C : Whether, on the facts and in the circumstances of the case and in view of the provisions of the Companies Act, 1956, relating to the accounts of a company, the Tribunal was right in holding that the change by the assessee of its method of accounting from the mercantile system to the cash system was allowable subject to the conditions laid down by the Tribunal ?

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High Court Of Calcutta CIT vs. Bikaner Trading Co. Section 145 Asst. Year 1971-72, 1972-73 Suhas Chandra Sen & Bhagabati

Sec. 37(1), Section 145, Section 37

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the CIT (A) is not correct in directing the ITO to revalue the opening stock also consistently along with the closing stock when it wants to adopt the method known as ‘works cost’ method for the asst. yr. 1979-80?

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High Court Of Andhra Pradesh CIT vs. Mopeds India Limited Sections 145, 37(1) Asst. Year 1979-80 G. Ramanujulu Naidu &

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