Calcutta H.C : What is the effect of failure to tender the amount ?
High Court Of Calcutta Madhusudhan Das & Ors. vs. Appropriate Authority & Ors. Sections 269UG, 269UH Shyamal Kumar Sen, J. […]
Sec. 269UG, Sec. 269UH, Section 269
Calcutta High Court
Sec. 133A, Section 131, Section 133
Calcutta H.C : A document has been produced in Court, which has been kept countersigned by my Officer, which shows that there was no obstruction put by Dr. Pahwa or any facility withheld by him from allowing a survey to be made
High Court Of Calcutta Dr. Vijay Pahwa vs. Samir Mukhopadhyay, DCIT Sections 131(1), 133A Asst. Year 1973-74 Ajoy Nath Ray,
Income Tax Case Laws, Sec. 10(15), Section 10
Calcutta H.C : They purchased from a Japanese concern a resonance scanner which is used for medical diagnosis by using the scanner so as to expose unexposed films.
High Court Of Calcutta J.M.D. Medicare Ltd. & Anr. vs. Union Of India & Ors. Section 10(15)(iv)(c) Ajoy Nath Ray,
Sec. 276C, Section 277, Section 278, Section 278B, Section 279
Calcutta H.C : Whether the Court will exercise the power is dependent on the facts of the case.
High Court Of Calcutta Dunlop India Ltd. & Ors. vs. Arun Chandra Sinha, Assistant Commissioner Of Income Tax & Ors.
Sec. 12A, Sec. 13(1)(c), Section 11, Section 12, Section 13
Calcutta H.C : The assessee is not entitled to the exemption under s. 11 of the IT Act, 1961
High Court Of Calcutta Ananda Marga Pracharaka Sangha vs CIT Sections 11, 12A, 13(1)(c) Asst. Year 1979-80 Ajit K. Sengupta
Sec. 35B
Calcutta H.C : Whether, on the facts and in the circumstances of the case, when according to the finding of the CIT in his order, the commission of Rs. 2,50,587 was sales commission simpliciter, the Tribunal was justified in law in holding that relief under s. 35B(1)(b)(iv) of the IT Act, 1961, is allowable on the same and thereby vacating that portion of the order of the CIT ?
High Court Of Calcutta CIT vs. Usha Telehoist Ltd. Section 35B(1)(b) Asst. Year 1984-85 Ajit K. Sengupta & Nure Alam
Sec. 41(2), Section 41
Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of s. 41 (2) of the IT Act, 1961, r/w r. 8(1) of the IT Rules, 1962, the Tribunal was correct in law in holding that only 40 per cent. of income under s. 41(2) be brought to tax and not 100 per cent. as done by the lower authorities in computing the profit under s. 41(2) of the IT Act on the sale of the tea garden ?
High Court Of Calcutta CIT vs. Kothari Plantations & Industries Ltd. Sections 41(2), Rule 8 Asst. Year 1984-85 Ajit K.
Section 4
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the addition made by the ITO on account of the estimated income on diverted funds ?
High Court Of Calcutta Estate Of Mohan Lal Bhatter vs. CIT Section 4 Asst. Year 1983-84, 1984-85 Ajit K. Sengupta
Sec. 139(1), Section 139, Section 80
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the authorities to allow the benefit of carry forward of loss determined for the asst. yr. 1985-86 in terms of s. 80 of the IT Act, 1961 ?
High Court Of Calcutta CIT vs. Janata Film Exchange (P.) Limited Sections 139(1), 80 Asst. Year 1985-86 Ajit K. Sengupta
Sec. 2(14), Sec. 244(1A), Section 214, Section 244
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that, for the purpose of calculation of interest payable to the assessee under s. 214 of the IT Act, 1961, the order passed by the ITO in pursuance of the appellate order revising the original assessment constituted ‘regular assessment’ ?
High Court Of Calcutta CIT vs. Pixray (India) Ltd. Sections 2(14), 214, 244(1A) Asst. Year 1973-74 Ajit K. Sengupta &
