Section 251, Section 253, Section 254

Bombay H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in disallowing the Ugar Sugar Works Ltd. from raising an additional ground relating to the admissibility of the development rebate on electric motors on the ground that it was neither raised before nor considered by the AAC, although it involved a point of law ?

/

High Court Of Bombay Ugar Sugar Works Ltd. vs. CIT Sections 251, 253, 254 Asst. Year 1959-60 S.K. Desai &

Sec. 271(1)(a), Section 139, Section 148, Section 271

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty leviable on the assessee for the asst. yr. 1962-63 under cl. (i) of s. 271(1)(a) of the IT Act, 1961, was properly levied and that the same should be on the net amount of tax payable by the assessee after deducting from the gross advance tax as well as provisional assessment tax, if any, paid by the assessee in relation to the said assessment year ?

/

High Court Of Bombay Additional Commissioner Of Income Tax vs. Lalit Brothers Sections 139(2), 148, 271(1)(a) Asst. Year 1962-63 S.K.

Sec. 256(2), Sec. 271(1)(c ), Section 256, Section 271

Calcutta H.C : The credit of amount of Rs. 2,45,000 under ‘Disclosure Capital Account’ in place of various loan amounts in its books of accounts in a later year amounted to an admission of concealed income on the part of the assessee, as envisaged under the provisions of s. 271(1)(c)

/

High Court Of Calcutta Bhagwanji Bhawanbhai & Co. vs. CIT Sections 271(1)(c), 256(2) Asst. Year 1957-58 Sabyasachi Mukharji & C.K.

Scroll to Top
Malcare WordPress Security