Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

176 ITR

Section 147, Section 148, Section 149

S.C : Civil Appeal No. 1970 of 1975 is by the Revenue by certificate of the High Court while the other is an appeal by the assessee by special leave.

Avijit Das / February 10, 1989

Supreme Court Of India ITO vs. Mewalal Dwarka Prasad Sections 147(a), 148, 149 Asst. Year 1965-66 R.S. Pathak, C.J. & […]

S.C : Whether, on the facts and in the circumstances of the case, the assessee-company could not be held to be a company in which the public were substantially interested within the meaning of the Explanation to s. 23A(1) by reason of the fact that the shares of the company carrying not less than twenty-five per cent of its voting power were not, in fact, freely transferable by holders to other members of the public for a large part of the previous year even though they were freely transferable as at the end of the previous year ?

Avijit Das / February 8, 1989

Supreme Court Of India CIT vs. East West Import & Export (P) Ltd. Section 104 R.S. Pathak, C.J. & Ranganath

Sec. 245C, Sec. 245D, Section 245

S.C : This is an appeal against the judgment and order of the Settlement Commission dt. 7th Aug., 1987.

Avijit Das / January 27, 1989

Supreme Court Of India R.B. Shreeram Durga Prasad & Fatehchand Nursing Das vs. Settlement Commission & Anr. Sections 245C, 245D

Section 80, Section 80P

S.C : This appeal by certificate granted by the High Court of Madras is directed against the judgment of the High Court disposing of a reference in favour of the assessee and against the Revenue

Avijit Das / January 25, 1989

Supreme Court Of India CIT vs. South Arcot District Cooperative Marketing Society Ltd. Section 80P Asst. Year 1961-62 R.S. Pathak,

Sec. 139(4), Sec. 139(8), Section 139

S.C : We have heard learned counsel for the parties and we are satisfied that this appeal is concluded by the view taken by this Court in Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 : (1988) 169 ITR 221.

Avijit Das / January 24, 1989

Supreme Court Of India CIT vs. Garg & Co. Sections 139(4), 139(8) R.S. Pathak, C.J. & Ranganath Misra, J. Civil

Sec. 64(1)(iii)

Andhra Pradesh H.C : The interest amounts received by the minors, Master Sanjay Kumar and Master Manoj Kumar, are not includible under s. 64 (1) (iii) in the income of the assesses, Sri Bajranglal (father of the minors), for the asst. yr. 1976-77 ?

Avijit Das / January 24, 1989

High Court Of Andhra Pradesh CIT vs. Bajranglal Section 64(1)(iii) Asst. Year 1976-77 B.P. Jeevan Reddy & V. Neeladri Rao,

Sec. 256(2), Section 256

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the honourable Income-tax Tribunal is justified in sustaining the addition by revaluing the closing stock at market price when a partner in a firm died and the business is run by the firm reconstituted on the death of the partner taking over assets and liabilities ?

Avijit Das / January 23, 1989

High Court Of Andhra Pradesh Sri Ramakrishna Tobacco Co. vs. CIT Section 256(2) Asst. Year 1984-85 B.P. Jeevan Reddy &

S.C : The appeal is concluded by the view taken by this Court in Textile Machinery Corpn. Ltd. vs. CIT

Avijit Das / January 20, 1989

Supreme Court Of India CIT vs. Orient Paper Mills Ltd. Section 80J R.S. Pathak, C.J.I. & Ranganath Misra, J. Civil

Sec. 37(1), Section 37

Madras H.C : The assessee is not entitled to any deduction by way of provision for retrenchment compensation

Avijit Das / January 19, 1989

High Court Of Madras Chandamama Publications vs. CIT Section 37(1) Asst. Year 1973-74, 1974-75, 1975-76 Ratnam & Bakthavatsalam, JJ. Tax

Sec. 4(1)(a), Section 4

S.C : Whether, on the facts and in the circumstances of the case, the assessee was entitled to exclude, under the proviso to s. 4(1)(a) of the WT Act, 1957, the value of the assets gifted to his wives in the wealth-tax assessment for the asst. yr. 1967-68 ?

Avijit Das / January 17, 1989

Supreme Court Of India Commissioner Of Wealth Tax vs. Smt. Hashmatunnisa Begum Section WT 4(1)(a) R.S. Pathak, C.J. & M.N.

Post pagination

1 2 … 9 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top