263 ITR

Sec. 2(31), Sec. 276C, Section 276, Section 277, Section 278, Section 278B, Section 279

S.C : This appeal by special leave has been preferred against the judgment and order dt. 12th April, 1993 of High Court of Karnataka by which the petition preferred by the respondents under s. 482 Cr.PC was allowed and the criminal complaint filed against them under ss. 276C, 277 and 278 read with s. 278B of the IT Act

Supreme Court Of India Assistant Commissioner Of Income Tax & Ors. vs. Velliappa Textiles Ltd. & Ors. Sections 2(31), 276C, […]

Sec. 132(4), Section 132

Gauhati H.C : Whether, on the facts and in the circumstances of the case, addition of an amount of Rs. 4,00,000 only on the basis of statement made by the assessee under s. 132(4), without taking into consideration the retraction of the confession made by the letters dt. 24th Dec., 1992, and 20th Feb., 1995, is in accordance with law ?

High Court Of Gauhati Greenview Restaurant vs. Assistant Commissioner Of Income Tax Sections 132(4), 143(3) Asst. Year 1992-93, 1993-94 P.P.

Income Tax Case Laws

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified and correct in law in treating the amount of Rs. 1,43,89,055 as capital reserve forming part of the capital of the assessee under r. 1(iii) of the Second Schedule to the Companies (Profits) Surtax Act, 1964, r/w Expln. 1 to r. 2 of the said Second Schedule ?

High Court Of Gauhati CIT vs. George Williamson (Assam) Ltd. Sections SURTAX Sch. II, RR. 1(iii), 2 D. Biswas &

Uncategorized

Gauhati H.C : The tenor of the pleadings made in the present bunch of writ petitions and the oral arguments advanced by learned counsels for the writ petitioners would go to show that the main grievance of the writ petitioners is in respect of the detention of the vehicles carrying tea at inter-State check posts, on the ground of non-production of the agricultural IT clearance certificate under s. 47A of the Agrl. IT Act, 1939 (as amended).

High Court Of Gauhati George Williamson (Assam) Ltd., vs. State Of Assam & Ors. Section Assam Agrl. IT 47A Ranjan

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