248 ITR – taxcaselaw.com

S.C : Whether the TRO could have confirmed the sale on 25th March, 1998, when the demands on account of tax for the recovery of which tax recovery certificates were issued had admittedly ceased to exist;

Supreme Court Of India Mohan Wahi vs. CIT & Ors. Sections 156, 222, 225(3), SCH. II, Rules 56 & 63 Asst. years 1967-68, 1968-69, 1969-70 Dr. A.S. Anand, C.J.; R.C. Lahoti & Doraiswamy Raju, JJ. Civil Appeal No. 2488 of 2001 30th March, 2001 Counsel Appeared M.L. Verma, N.N. Goswami & A.M. Singhvi with Ranbir Chandra, …

S.C : The income from cultivation, manufacture and sale of tea being a composite income is exigible to both income-tax under the Indian IT Act, 1961, and the Assam Agrl. IT Act, 1939.

Supreme Court Of India Assam Co. Ltd. & Anr. vs. State Of Assam & Ors. Section 2(1A), RULES 8, Assam Agrl. IT 2(a)(2), Assam Agrl. IT 20D, Assam Agrl. IT 49, Assam Agrl. IT 50, Assam Agrl. IT Rules 5, proviso Asst. years 1985-86, 1986-87, 1987-88 S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil …

S.C : The Revenue is in appeal by special leave against the judgment and order of a Division Bench of the High Court of Gujarat.

Supreme Court Of India Appropriate Authority & Anr. vs. Smt. Varshaben Bharatbhai Shah & Ors. Sections 269UC, 269UD S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal No. 5426 of 1997 13th March, 2001 Counsel Appeared S. Ganesh, Kamlendra Misra, B.V. Baloram Das & Ms. Sushma Suri, for the Appellants : R.F. Nariman with …

S.C : The Revenue is in appeal by special leave against the judgment and order of a Division Bench of the High Court of Gujarat.

Supreme Court Of India Appropriate Authority & Anr. vs. Smt. Varshaben Bharatbhai Shah & Ors. Sections 269UC, 269UD S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal No. 5426 of 1997 13th March, 2001Â Counsel Appeared S. Ganesh, Kamlendra Misra, B.V. Baloram Das & Ms. Sushma Suri, for the Appellants : R.F. Nariman with …

S.C : The Stock Exchange, Ahmedabad, the appellant, admitted Rajesh Shah as its member on 19th Feb., 1988.

Supreme Court Of India Stock Exchange, Ahmedabad vs. Assistant Commissioner Of Income Tax Sections 226(3), 281B S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal Nos. 1727 of 1998 & 7571 of 1999 2nd March, 2001 Counsel Appeared K.N. Raval, Ashok H. Desai, Ramesh P. Bhatt & Dr. V. Gauri Shankar with Chirag M. …

S.C : the Central Board of Direct Taxes (CBDT) prescribing fresh guidelines regarding the applicability of s. 194C of the IT Act, 1961

Supreme Court Of India Birla Cement Works vs. CBDT & Ors. Sections 119, 194C Asst. Years 1995-96, 1996-97 S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal No. 5004 of 1997 28th February, 2001 Counsel Appeared S. Ganesh, M.L. Patodi & Praveen Kumar, for the Appellant : T.L.V. Iyer with Ashok K. Srivastava, S.K. …

S.C : Whether, on the facts and in the circumstances of the case, the assessee is to be assessed on the gross amount of interest received by him on his fixed deposit or on the interest received as reduced by the amount of interest paid on the loan taken on the security of such deposit ?

Supreme Court Of India CIT vs. Dr. V.P. Gopinathan Sections 4 & 56 Asst. years 1981-82, 1982-83 S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal Nos. 6506 & 6507 of 1997 27th February, 2001 ORDER BY THE COURT : The High Court of Kerala was called upon to consider at the behest of …

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to weighted deduction under s. 35B on expenses on sea freight of Rs. 12,65,266 and insurance charges of Rs. 1,46,109 incurred by the assessee whether in India or outside ?

Supreme Court Of India CIT vs. Roadmaster Industries Of India Section 256(2) Asst. year 1978-79 S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. Civil Appeal No. 7790 of 1997 27th February, 2001 ORDER BY THE COURT : The High Court declined to call for a reference at the instance of the Revenue of three questions. …

S.C : Twelve cases were lodged against the respondents under the IT Act, 1961 [hereinafter referred to as ‘the Act’], before the Metropolitan Magistrate for offences punishable under the Act.

Supreme Court Of India CIT vs. Bhupen Champaklal Dalal & Anr. Etc. Sections 276C, 277, 278B S. Rajendra Babu & S.N. Phukan, JJ. Special Leave Petn. (Crl) Nos. 2430, 2995 & 3141 of 2000 27th February, 2001 Counsel Appeared Altaf Ahmad with Mrs. Laxmi Aiyangari, Rajiv Nanda, R.N. Verma, Amit Mahajan, B.V. Balram Das and Ms. …

S.C : Twelve cases were lodged against the respondents under the IT Act, 1961 [hereinafter referred to as ‘the Act’], before the Metropolitan Magistrate for offences punishable under the Act.

Supreme Court Of India CIT vs. Bhupen Champaklal Dalal & Anr. Etc. Sections 276C, 277, 278B S. Rajendra Babu & S.N. Phukan, JJ. Special Leave Petn. (Crl) Nos. 2430, 2995 & 3141 of 2000 27th February, 2001 Counsel Appeared Altaf Ahmad with Mrs. Laxmi Aiyangari, Rajiv Nanda, R.N. Verma, Amit Mahajan, B.V. Balram Das and Ms. …

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