256 ITR Archives - taxcaselaw.com

Rajasthan H.C : The appellant is a public limited company duly incorporated under the provisions of the Companies Act, 1956. The relevant assessment year is 1990-91.

High Court Of Rajasthan : Jaipur Bench Harshvardhan Chemicals & Minerals Ltd. vs. Union Of India & Anr. Sections 254(2) Asst. Year 1990-91 Y.R. Meena & Shashi Kant Sharma, JJ. IT Ref. Appln. No. 29 of 2000 5th July, 2002 Counsel Appeared A. Kasliwal, for the Appellant : Anuroop Singhi, for the Respondent JUDGMENT BY THE …

Andhra Pradesh H.C : The petitioner, Krishna Oberoi, which is a division of Novopan Industries Ltd. is a company registered under the Indian Companies Act, 1956, with its registered office at Banjara Hills, Hyderabad.

High Court Of Andhra Pradesh Krishna Oberoi vs. Union Of India & Ors. Section 194-I S.R. Nayak & S. Ananda Reddy, JJ. Writ Petn. No. 9792 of 1996 28th June, 2002 Counsel Appeared C. Kodandaram, for the Petitioner : J.V. Prasad & K. Srinivasa Murthy, for the Respondent JUDGMENT S.R. NAYAK, J. : The petitioner, Krishna …

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in allow in coming to the conclusion that the payment claimed to have been made under the head ‘Secret commission’ is not opposed to public policy and is an admissible item of deduction in the computation of the total income of the assessee?

High Court Of Andhra Pradesh CIT vs. Transport Corporation Of India Ltd. Sections 37(1), 256 Asst. Year 1981-82, 1982-83, 1983-84, 1984-85 S.R. Nayak & S. Ananda Reddy, JJ. Case Refd. Nos. 55 & 124 of 1991 and 132 of 1997 6th June, 2002 Counsel Appeared S.R. Ashok, for the Applicant : Y. Ratnakar, for the Respondent …

Jharkhand H.C : For the purpose of computing the income chargeable under the head ‘salaries’ the value of perquisites provided by the employer directly or indirectly to the assessee

High Court Of Jharkhand Tata Workers’ Union & Ors. vs. Union Of India & Ors. Sections 17(2), 295, Rule 3 V.K. Gupta, C.J. & M.Y. Eqbal, J. Writ Petn. Nos. 1393, 1500, 1599, 1703, 2084, 2090 & 2835 of 2002 14th June, 2002 Counsel Appeared S.B. Gadodia, A.B. Kumar, A.K. Mishra, Rajiv Ranjan, V.P. Singh, A.K. …

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the claim for extra shift allowance in respect of the plant and machinery used in the lodging section?

High Court Of Madras Geetha Hotels (P) Ltd. vs. CIT Sections 32, Rule, Appendix I, Part I, Item III V.S. Sirpurkar & N.V. Balasubramanian, JJ. Tax Case No. 1256 of 1988 12th June, 2002 Counsel Appeared Ramachandran for K. Mani, for the Assessee : T. Ravikumar, for the Revenue JUDGMENT V.S. SIRPURKAR J. : The assessee …

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the expenditure of Rs. 3,70,755 incurred by the assessee as retirement compensation was for maintaining good relations with the employees and for the welfare of the employees and hence allowable as revenue expenditure ?

High Court Of Bombay CIT vs. Sinnar Bidi Udyog Ltd. Sections 36(1)(v), 37(1) Asst. Year 1989-90 H.L. Gokhale & J.P. Devadhar, JJ. IT Appeal No. 928 of 2000 4th June, 2002 Counsel Appeared R.V. Desai, P.S. Jetly, B.M. Chatterjee & H.D. Rathod, for the Appellant : B.V. Zhaveri & Ajay Singh, for the Respondent JUDGMENT H.L. …

Delhi H.C : Purported flaws in the avoidance of double taxation treaty with Mauritius is the subject-matter of these two public interest ligitations.

High Court Of Delhi Shiva Kant Jha vs. Union Of India & Ors. Sections 2(17), 5(2), 6(3), 90, 119, DTAA BETWEEN INDIA & MAURITIUS Art. 4(3), DTAA BETWEEN INDIA & MAURITIUS Art. 13 S.B. Sinha, C.J. & A.K. Sikri, JJ. Civil Writ Petn. No. 5646 of 2000 31st May, 2002 Counsel Appeared : Shiva Kant Jha …

Punjab & Haryana H.C : The pitioner is aggrieved by the order dt. 15th Jan., 2002 (Annexure P-15), passed by respondent No. 2,whereby his application for permission in Form 37-I filed under Chapter XX-C of the IT Act, 1961 (for short ‘the Act’), has been rejected by treating its as non-maintainable.

High Court Of Punjab & Haryana Daljit Singh Ahluwalia vs. Union Of India & Anr. Sections 269UD, 269UE, 269UL Â Jawahar Lal Gupta & N.K. Sud, JJ. Civil Writ Petn. No. 1711 of 2002 31st May, 2002 Counsel Appeared P.S. Patwalia, for the Petitioner : R.P. Sawhney with Salil Bali, for the Revenue JUDGMENT N.K. SUD, J. …

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the valuation of the shares gifted by the assessee must be made on the basis of the yield method and not on break-up method under r. 10(2) of the GT Rules ?

High Court Of Punjab & Haryana Commissioner Of Gift Tax vs. Satya Nand Munjal Sections GT 2(xii), GT 6, GT RULE 10(2) Asst. Year 1982-83 Â Jawahar Lal Gupta & N.K. Sud, JJ. GT Ref. No. 1A of 1994 16th May, 2002 Counsel Appeared R.P. Sawhney with Salil Bali, for the Revenue : A.K. Mittal, Subhash Aggarwal …

Calcutta H.C : Whether the petitioner-company is obliged to deduct income- tax at the rate of 30 per cent, or 20 per cent, from the amount of royalty paid by the writ petitioner to the American company under the provisions of the technical collaboration agreement.

High Court Of Calcutta Timken India Ltd. vs. CIT & Ors. Sections 2(37A), 90(2), 115A, 195, Art. 226, DTAA Art. 12 Kalyan Jyoti Sengupta, J. Writ Petn. No. 446 of 2001 14th May, 2002 Counsel Appeared Dr. Pal & P.K. Pal with Ms. Manisha Seal, for the Petitioner : D.K. Shome, for the Respondents JUDGMENT KALYAN …

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