Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Delhi High Court

Sec. 271(1)(c ), Section 148

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in restricting the penalties to 25 per cent of the tax evaded for the asst. yrs. 1961-62 and 1962-63 ?

Avijit Das / November 16, 1982

High Court Of Delhi CIT vs. Mohan Das Hassa Nand Sections 271(1)(c), 148 Asst. Year 1961-62, 1962-63 D.K. Kapur & […]

Sec. 256(2), Section 256

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in upholding the AAC’s order directing the ITO to make two separate assessments for the two periods during which the assessee-firm continued its business under different partnerships?

Avijit Das / May 28, 1982

High Court Of Delhi CIT vs. J.N. Gopal & Co. Section 256(2) D.K. Kapur & Yogeshwar Dayal, JJ. IT Ref.

Sec. 256(2), Sec. 37(2B), Section 216, Section 256

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the sum of Rs. 93,818 is not entertainment expenditure disallowable under s. 37(2B) ?

Avijit Das / May 19, 1982

High Court Of Delhi CIT vs. Jay Engineering Works Ltd. Sections 37(2B), 216, 256(2) D.K. Kapur & Charanjit Talwar, JJ.

Sec. 2(24), Section 4

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 1,01,779 was an admissible business expense ?

Avijit Das / April 15, 1982

High Court Of Delhi Additional Commissioner Of Income Tax vs. Netar Krishana Sahgals (P) Ltd. Sections 2(24), 4 Asst. Year

Sec. 2(13), Section 28

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee-company was carrying on any business during any or all the accounting periods relevant to any or all the asst. yrs. 196263, 1964-65 to 1969-70 ?

Avijit Das / February 18, 1982

High Court Of Delhi CIT vs. Bharat Insurance Co. Ltd. Sections 2(13), 28 Asst. Year 1962-63, 1964-65, 1965-66, 1966-67, 1967-68,

Sec. 271(1)(a), Section 271

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee could not be penalised for the default under s. 271(1)(a) of the IT Act, 1961, beyond the period of 25 months which commenced on 1st July, 1967, and ended on 31st Dec., 1968 ?

Avijit Das / November 13, 1981

High Court Of Delhi CIT vs. Madho Singh Ishar Dass Section 271(1)(a) Asst. Year 1966-67 S. Ranganathan & Leila Seth,

Income Tax Case Laws, Section 85

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee was entitled to relief under s. 85 of the Act as it stood at the relevant time in respect of amounts of Rs. 4,494 in the first year and Rs. 9,876 for the second year received by way of dividends from a company which was entitled to relief under s. 84 of the IT Act ?

Avijit Das / November 13, 1981

High Court Of Delhi Additional Commissioner Of Income Tax vs. Seth Vineet Virmani Section 85 Asst. Year 1966-67, 1967-68 S.

Sec. 256(2), Section 256

Delhi H.C : Whether, on the facts and in the circumstances of the case, there was any material for the Tribunal to hold that there was a valid transaction between the assessee and the two parties of Moradabad for supply of zinc ?

Avijit Das / July 21, 1981

High Court Of Delhi Additional Commissioner Of Income Tax vs. R.D. Ram Nath & Co. Section 256(2) S. Ranganathan &

Delhi H.C : Whether, on the facts and circumstances of the case, the amount of Rs. 2 lakhs retained by the buyer-society is includible in the total income of the assessee ?

Avijit Das / July 20, 1981

High Court Of Delhi CIT vs. Nav Bharat Nirman (P) Ltd. Section 37 Asst. Year 1962-63 S. Ranganathan & Ms.

Section 147, Section 148

Delhi H.C : M/s D.L.F. Housing and Construction Pvt. Ltd. (hereinafter referred to as “the assessee”) is challenging by this writ petition the validity of a notice dated January 22, 1969, issued by the the second respondent under s. 147(a) r/w s. 148 of the IT Act, 1961.

Avijit Das / April 25, 1980

High Court Of Delhi D.L.F. Housing & Construction (P) Ltd. vs. Union Of India & Anr. Sections 147(a), 148 Asst.

Post pagination

← Previous 1 … 178 179 180 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top