Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

In favour of Revenue (Partly)

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, when income from property has been separately assessed and no loan-in cash has been advanced by the assessee to New Suraj Transport Co. (P.) Ltd. and only transfer entries has been passed whereby New Suraj Transport Co. (P.) Ltd., has been debited by the assessee with Rs. 1,29,450 representing the sale consideration of the property in question sold as per sale deed dated April 25, 1974, Rs. 15,534 assessed under the head ‘Interest’ could be legally assessed as income of the assessee ?

Avijit Das / July 19, 1989

High Court Of Punjab & Haryana New Suraj Financiers & Chit Fund Co. (P) Ltd. vs. CIT Section 4 Asst. […]

Income Tax Case Laws, Sec. 256(2), Section 256

Delhi H.C : Whether the Tribunal was right in law in holding that nylon- 6 yarn is a petrochemical within the meaning of entry No. 18 of the Fifth and Sixth Schedules to the IT Act, 1961 ?

Avijit Das / July 18, 1989

High Court Of Delhi CIT vs. J.K. Synthetics Ltd. Sections 256(2), SCH. V, VI, Item 18, APPENDIX I, PART I

Sec. 256(2), Section 256

Delhi H.C : Whether the Tribunal was correct in law and on facts in deleting the disallowance of Rs. 85,722 on account of interest pertaining to priod prior to commencement of production in respect of acrylic, cement, SSF and nylon tyre cord plants on the basis of their own order for the asst. yr. 1971-72 when the order for the asst. yr. 1971-72 has not been accepted by the Department ?

Avijit Das / July 13, 1989

High Court Of Delhi CIT vs. J.K. Synthetics Ltd. Section 256(2) B.N. Kirpal & C.L. Chaudhary, JJ. IT Case No.

Sec. 256(2), Section 256

Delhi H.C : Whether the Tribunal was correct in law and on facts in holding that there is no finding that the machinery installed in the premises of JKCM was not used for the purpose of the business and profession and thereby directing the ITO to allow full insurance charges on such machinery, when in fact the Tribunal itself, on similar facts in earlier years, has upheld such a disallowance at 50 per cent of the total disallowance in asst. yr. 1975-76 ?

Avijit Das / July 13, 1989

High Court Of Delhi CIT vs. J.K. Synthetics Ltd. Sections 256, 256(2) Asst. Year1975-76 B.N. Kirpal & C.L. Chaudhry, JJ.

Sec. 256(2), Section 256, Section 32, Section 33

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in allowing development rebate at higher rate on machinery for manufacture of Nylon-6 yarn under s. 33(1)(b)(B)(1) of the IT Act ?

Avijit Das / July 12, 1989

High Court Of Delhi CIT vs. J.K. Synthetics Ltd. Sections 33, 33(1)(b), 256, 32, 145, 216 B.N. Kirpal & C.L.

Calcutta H.C : The respondent, though he may not have appealed, may support the order of the AAC on any of the grounds decided against him

Avijit Das / July 6, 1989

High Court Of Calcutta Basudeo Prasad Agarwalla vs. Income Tax Officer & Ors. Section 254 Asst. Year1970-71, 1971-72 Susanta Chatterjee,

Section 80J, Section 80M

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the cash subsidy on controlled cloth of Rs. 52,87,267 was liable to tax under the IT Act, 1961 ?

Avijit Das / June 28, 1989

High Court Of Calcutta Kesoram Industries & Cotton Mills Ltd. vs. CIT Sections 80K, 80M, 80J, 36(1)(v), 28, 43(1), 45,

Sec. 276C, Section 277

Kerala H.C : The petitioner was an abkari contractor. For the asst. yr. 1983- 84 (accounting year 1982-83) he was running arrack shops and toddy shops in Kazhakkoottam Excise Range in Trivandrum district. He filed a return of income on December 6, 1983, before the ITO, D- Ward, Quilon, offering an income of Rs. 4,64,845.

Avijit Das / June 22, 1989

High Court Of Kerala R. Bharathan vs. Income Tax Officer Sections 276C, 277 Asst. Year 1983-84 K. Sreedharan, J. Crl.

Sec. 271(1)(a), Section 139, Section 271

Calcutta H.C : The present rule was issued on December 12, 1977, at the instance of the writ petitioner, Amin Chand Payarelal, a partnership firm, praying, inter alia, for an appropriate writ commanding the respondents to cancel and/or withdraw the order dated September 26, 1974

Avijit Das / June 15, 1989

High Court Of Calcutta Amin Chand Pyarelal vs. Inspecting Assistant Commissioner & Ors. Sections 139, 271(1)(a) Asst. Year 1959-60, 1960-61,

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

Delhi H.C : Whether the Tribunal was correct in law and on facts in holding that expenses incurred on account of tea, refreshments, lodging expenses, etc., under the head ‘General charges’ are not of the nature of entertainment and thereby deleting the disallowance of Rs. 8,209 ?

Avijit Das / April 27, 1989

High Court Of Delhi CIT vs. Electric Construction And Equipment Co. Ltd. Sections 37, 256(2), 216 Asst. Year 1973-74 Leila

Post pagination

← Previous 1 … 29 30 31 … 39 Next →

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

Scroll to Top