Tag: 284 ITR

AAR : Whether any tax liability especially liability for deducting any tax at source arises on payment which are remittable to non-resident by the applicant as per agreement.

Authority For Advance Rulings Rajiv Malhotra, In Re Sections DTAA between India & France, Art. 23, 4, 5(2)(b), 9(1)(i), 195 Syed Shah Mohammed Quadri, J., Chairman & A.S. Narang, Member AAR No. 671 of 2005 3rd July, 2006 Counsel Appeared K.R. Manjani, for the Applicant : None, for the CIT concerned Ruling A.S. Narang, Member : …

Gauhati H.C : The petitioner was the income-tax assessee under the Act and for the asst. yr. 1987-88 the petitioner was required to file its return on or before 31st July, 1987, under s. 139 of the Act

High Court Of Gauhati Assam Tribune vs. DCIT Sections 271(1)(a), 273B Asst. Year 1987-88 P.G. Agarwal & T. Nandakumar Singh, JJ. IT Appeal No. 2 of 2003 26th June, 2006 Counsel Appeared Dr. A.K. Saraf with S. Chetia, D. Baruah, S. Agarwalla & K. Jain, for the Assessee : U. Bhuyan, for the Revenue JUDGMENT P.G. …

Kerala H.C : There was no transfer of an interest in immovable property so as to attract capital gains tax. “Capital gains” in the context s. 45 of the Act means any profit or gain arising from the transfer of a capital asset

High Court Of Kerala CIT vs. C.F. Thomas Sections 2(47), 45 Asst. Year 1989-90 K.S. Radhakrishnan & V. Ramkumar, JJ. IT Ref. No. 134 of 1999 6th June, 2006 Counsel Appeared P.K.R. Menon & George K. George, for the Applicant : V.V. Asokan & K.I. Mayankutty Mather, for the Respondents JUDGMENT V. Ramkumar, J. : IT …

Gauhati H.C : Whether in view of the provisions of s. 8(2)(f)(vii) of the Assam Agrl. IT Act, 1939, as amended by the Assam Act XXIII of 1989 w.e.f. 28th Dec., 1989 (for short “the Assam Act”), unpaid cess under the Assam Taxation (on Specified Lands) Act, 1990 (for short the “Land Act”), is to be allowed as a deduction from the net agricultural income under the Assam Act ?

High Court Of Gauhati (Full Bench) Lankashi Tea And Seed Estates (P) Ltd. & Anr. vs. CIT & Ors. Sections Assam AGRL. IT 2(a), Assam AGRL. IT 8(2)(e), Assam AGRL. IT 8(2)(f)(vii), 37(1), 43B Asst. Years 1991-92, 1992-93 P.G. Agarwal, A.H. Saikia & Ranjan Gogoi, JJ. Writ Petn. Nos. 2784 & 2786 of 1995 and 1456 …

Delhi H.C : The petitioners’ case as set out in the writ petition is that although no arrears on account of income-tax or wealth-tax dues were outstanding against them, yet the TRO at New Delhi had got the properties of the petitioners at Dehradun attached for recovery of amounts allegedly due from the petitioners

High Court Of Delhi Roop Chand vs. Union Of India & Ors. Sections 220, 226 T.S. Thakur & Shiv Narayan Dhingra, JJ. Writ Petn. No. 402 of 1989 25th May, 2006 Counsel Appeared K.R. Manjani & Ms. Geeta Luthra, for the Petitioners : R.D. Jolly, for the Respondents JUDGMENT T.S. thakur, J. : In these petitions …

Delhi H.C : The petitioner has assailed the correctness of an order dt. 5th Aug., 2005 as amended by a corrigendum dt. 17th Aug., 2005 passed by the respondent in terms of s. 127(2)

High Court Of Delhi Nitin Developers & Const. vs. CIT Section 127(2) T.S. Thakur & Shiv Narayan Dhingra, JJ. Writ Petn. No. 20459 of 2005 18th May, 2006 Counsel Appeared : Dr. Rakesh Gupta & Tarun Kumar, for the Petitioner : Sanjeev Sabharwal, for the Respondent ORDER By the court : In this petition for a …
Malcare WordPress Security