Tag: 218 ITR

S.C : Whether depreciation and loss should necessarily be present for purpose of adjustment while computing book profit under s. 115J of the IT Act r/w s. 205(1) proviso (b) of the Companies Act ?

Supreme Court Of India Income Tax Appellate Tribunal vs. DCIT & Ors. Sections 255(1), 255(3) B.P. Jeevan Reddy & S.B. Majmudar, JJ. Civil Appeals Nos. 2039-41 of 1996 17th January, 1996 S.B. MAJMUDAR, J. : Leave granted in all these petitions. By consent of learned advocates of parties the appeals are heard finally and are being …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the learned CIT(A) and confirming the disallowance of Rs. 2,15,453 under s. 43B of the IT Act, 1961, when the payment was made within the time prescribed by the Himachal Pradesh Sales-tax Act ?

High Court Of Delhi Simla Automobiles vs. CIT Sections 43B, 256(2) Asst. Year 1984-85 Devinder Gupta & Dr. M.K. Sharma, JJ. IT Case No. 201 of 1992 13th December, 1995 Counsel Appeared P.R. Tandon, for the Assessee : B. Gupta with R.K. Chaufla, for the Revenue DR. M.K. SHARMA, J. : By this petition under s. …

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the CIT (A.) was right in directing to make de novo assessment and to examine afresh the claim of the assessee ?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Devi Ahilyabai Holkar Educational Trust Section 256(2) A.R. Tiwari & S.B. Sakrikar, JJ. Misc. Civil Cases Nos. 133 of 1987, 228 of 1988, 234 to 239 & 246 of 1989 29th November, 1995 Counsel Appeared J. W. Mahajan, for the Assessee : D. D. Vyas, for …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in allowing deduction of Rs. 1,13,16,644 on account of royalty cess and cess surcharge by holding that it represented accrued liability ?

High Court Of Delhi CIT vs. Dalmia Cement (Bharat) Ltd. Section 256(2) Asst. Year 1983-84 D.P. Wadhwa & Dr. M.K. Sharma, JJ. IT Case No. 203 of 1992 18th September, 1995 Counsel AppearedRajendra with R. N., Verma, for the Petitioner : Hari Har Lal with R. K. Maheshwari, for the Respondent DR. M. K. SHARMA J.: …

Gujarat H.C : What is required under the Act is payment of tax on the income disclosed before considering the application and it is not the condition that such tax should have been paid in accordance with s. 140A

High Court Of Gujarat Parshottam Nagindas & Ors. vs. B.R. Adwalpalkar, CIT Section 273A Asst. Year 1974-75, 1975-76 C.K. Thakkar & Rajesh Balia, JJ. Special Civil Appln. No. 3836 of 1980 26th July, 1995 Counsel Appeared N.R. Divetia, for the Petitioner : G.N. Shah for M.R. Bhatt & Co., for the Respondent RAJESH BALIA, J.: The …

Gujarat H.C : Pre-emptive purchase of property and consequential order of even date at Annexure E/1 vesting the property in Government under s. 269UE(2)

High Court Of Gujarat Surya Kiran Association vs. Appropriate Authority Section 269UD(1) C.K. Thakker & Rajesh Balia, JJ. Special Civil Appln. No. 3652 of 1995 26th June, 1995 Counsel Appeared J.P. Shah, for the Petitioners : B.J. Shelat for M/s R.P. Bhatt, for the Respondent C.K. THAKKER, J. : RULE Mr. J.P. Shah, learned counsel for …
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