172 ITR Archives - taxcaselaw.com

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the subsidy of Rs. 3,30,600 received from the Central Government for setting up industries in backward areas cannot be allocated towards any particular asset or assets and the assessee is entitled to depreciation on the cost of assets as claimed by it?

High Court Of Karnataka CIT vs. Diamond Dies Manufacturing Corporation Ltd. Section 43(1) Asst. Year 1977-78 S.A. Hakeem & S. Rajendra Babu, JJ. IT Ref. No. 25 of 1984 10th June, 1988 Counsel Appeared K. Srinivasan & H. Raghavendra Rao, for the Revenue : G. Sarangan, for the Assessee S.A. HAKEEM, J.: By this reference under …

Kerala H.C : The petitioner in the original petition is the appellant in this appeal. It is a society registered under the Societies Registration Act.

High Court Of Kerala Aliya Arabic College vs. Kasaragod Municipality K. S. Paripoornan & K. G. Balakrishnan, JJ. WA No. 230 of 1988 8th June, 1988 Counsel Appeared P. A. Mohammed, for the Petitioner : M. P. R. Nair, for the Respondent K. S. PARIPOORNAN, J.: The petitioner in the original petition is the appellant in …

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 4 lakhs cannot be included in the total assets of the assessee?

Supreme Court Of India Commissioner Of Wealth Tax vs. Abdul Hussain Mulla Muhammad Ali (Decd.) By Lrs. Section WT 2(e), WT 2(m) Asst. Year 1957-58, 1958-59, 1959-60, 1960-61 R.S. Pathak, C.J. & M.N. Venkatachaliah, J. Civil Appeal Nos. 740 to 743 of 1975 9th May, 1988Â Counsel Appeared B.B. Ahuja, A. Subhashini & K.C. Dua, for …

S.C : These appeals, by certificate, under s. 65 of the ED Act, 1953 (“Act” for short)-one by the accountable person and the other by the Dy. CED arise out of and are directed against the judgment dt. 11th Oct., 1974, of the High Court of Calcutta, answering, in a reference under s. 64 (1) of the Act, the question of law referred for its opinion.

Supreme Court Of India Dipti Narayan Srimani vs. Controller Of Estate Duty Section ED 12, ED 2(19) R. S. Pathak, C.J. & M. N. Venkatachaliah, JJ. Civil Appeals Nos. 946 and 1251 of 1975 9th May, 1988 Counsel Appeared Dr. Shankar Ghosh with D. P. Mukharji & G. S. Chatterjee, for the Petitioners : C. M. …

S.C : Whether, on the facts and in the circumstances of the case, the provisions of s. 10 of the ED Act, 1953, were applicable to this case ?

Supreme Court Of India N. K. Sanghi vs. Controller Of Estate Duty Section ED 10 R. S. Pathak, C.J. & M. H. Kania, J. Civil Appeal No. 608 of 1975 6th May, 1988 Counsel Appeared G. C. Sharma with P. K. Mukharjee, for the Petitioner : G. Ramaswami with Miss A. Subhashini & K. P. Bhatnagar, …

S.C : Whether, on the facts and in the circumstances of the case, the sum of Rs. 6,11,846 credited during the year of account to the loss equalisation and capital redemption reserve fund by deposits received from producer members of the society under cl. 50 of its bye-laws is of revenue nature assessable to tax ?

Supreme Court Of India CIT vs. Bazpur Co-Operative Sugar Factory Ltd. Sections 4, 28(i) Asst. Year 1961-62 R.S. Pathak, C.J. & M.H. Kania, J. Civil Appeals Nos. 563 and 564 of 1975 6th May, 1988 Counsel Appeared B.B. Ahuja, K.C. Dua and Miss A. Subhashini, for the Appellant : S.C. Manchanda with Mrs. A.K. Verma and …

S.C : These appeals arise from the decision of a Division Bench of the High Court of Karnataka in Writ Appeals Nos. 1101 to 1144 of 1979.

Supreme Court Of India Assistant Commissioner Of Commercial Taxes (Asst) vs. Dharmendra Trading Co. R. S. Pathak, C.J. & M. H. Kania, J. Civil Appeals Nos. 2204 to 2247 of 1980 5th May, 1988 Counsel Appeared P. Ramasesh, for the Petitioner : T. S. Krishnamoorthy Iyer, with H. Rahgavendra Rao & Vineet Kumar, for the Respondent …

S.C : This is an appeal against the judgment of a Division Bench of the High Court of M.P. on a reference made to the High Court under s. 66(1) of the Indian Income-tax Act, 1922 (referred to hereinafter as “the said Act”).

Supreme Court Of India R.K. Palshikar (HUF) vs. CIT Sections 256, 2(47), 45(1) Asst. Year 1959-60, 1960-61, 1961-62 R.S. Pathak, C.J. & M.H. Kania, J. Civil Appeals Nos. 613 to 615 of 1975 5th May, 1988 Counsel Appeared S.T. Desai with Mrs. A.K. Verma & Joel Peres, for the Assessee : S.C. Manchanda with K.C. Dua …

S.C : Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 2,09,459, or any portion thereof, incurred by the company in the accounting period relevant to the asst. yr. 1959-60 was allowable as deduction in determining the profits of the company for the asst. yr. 1959-60 ?

Supreme Court Of India CIT vs. Associated Cement Companies Ltd. Section 37(1) Asst. Year 1959-60 R.S. Pathak, C.J. & M.H. Kania, J. Civil Appeal No. 512 of 1975 4th May, 1988Â Counsel Appeared S.C. Manchanda with K.C. Dua & Miss A. Subhashini, for the Revenue : Harish N. Salve with Mrs. A.K. Verma & Miss Lekha …

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was the owner of the watches and thus including the value thereof in the assessment of the assessee ?

Supreme Court Of India Chuharmal vs. CIT Sections 69A, 271(1)(c) Expln. Asst. Year 1974-75 Sabyasachi Mukharji & S. Ranganathan, JJ. Special Leave Petition (Civil) No. 1863 of 1986 2nd May, 1988 Counsel Appeared N.M. Ghatate and S.V. Deshpande, for the Petitioner : Kuldeep Singh with B.B. Ahuja and A. Subhashini, for the Respondent SABYASACHI MUKHARJI, J.: …

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