Allahabad High Court India — Judgments of 1993
17 reported judgments of the Allahabad High Court India from 1993.
- ADDITIONAL COMMISSIONER OF INCOME-TAX v. UNITED MOTOR TRANSPORT SERVICE ASSOCIATION 1993 PTD 518
Ownership must be preceded by effect of section 10 (2) (vi) of the Deferred Tax Act, 1922.…
- COMMISSIONER OF WEALTH TAX v. RAMA SHANKER GUPTA 1993 PTD 647
Asset Value Different Asset Ownership Firm's Asset Value Assessment made by various appropriately valued owners Indian Wealth Tax Act 1957, Sections 7 and 16, An Indian Wealth Tax Rules, 1957, R 8 A…
- RAMPUR FINANCE CORPORATION LIMITED v. COMMISSIONER OF INCOME TAX 1993 PTD 678
The jurisdiction to enforce the penalty applies to the jurisdiction of the law at the time of the commencement of the criminal proceedings, the German action introduced in August, 1969, reassessed in …
- SHIV SHANKER STTA RAM v. COMMISSIONER OF INCOME TAX 1993 PTD 819
Border Draft Diagnostic Order Launched for Criminal Procedure Cases Submitted to CIT by the SC while objecting to the filing of the draft assessment order date before the CIT period, the Indian Income…
- AVADESH KUMAR UPADHYAY v. COMMISSIONER OF INCOME TAX 1993 PTD 823
References Cash Credit Cash credits, Law on Indian Income Tax Act, 1961, Sections 68 and 256, remain an unclear question…
- KRAFT PALACE v. COMMISSIONER OF INCOME TAX 1993 PTD 830
Reference Business Expenses Recreational Expenses Spending in Mineral Water Supply for Foreign Customers Whether Hospitality Expenses Laws of the Indian Income Tax Advertisement, 1961, ss 37 (2A) and …
- COMMISSIONER OF WEALTH TAX v. SRI CHINTAMANI 1993 PTD 831
The exemplary industrial professional firm involved in the printing and sale of cotton sarees constitutes the interest of the Industrial Under-Tax Assistance in the firm entitled to waiver of the Indu…
- COMMISSIONER OF WEALTH-TAX v. GAJU 1993 PTD 1269
The question of whether the land tribunal's reference price is valid in confirming the deputy commissioner's order on the land value approach is the law of the Wealth Tax Act 1957…
- COMMISSIONER OF INCOME-TAX v. VIGHYAN CHEMICALS INDUSTRIES 1993 PTD 1391
Apart from the increase in reference income from unknown sources, the increase in income and the difference between the stocks according to the books and the bank finding revealed that there was no ev…
- ADDITIONAL COMMISSIONER OF INCOME-TAX v. BADRI PRASAD KASHI PRASAD 1993 PTD 1393
Income tax collection based on assimilation income increase by ITO Fines imposed on German Income Tax Act, 1961, Section 271 (1) (c) was not valid…
- COMMISSIONER OF INCOME-TAX v. MAHENDRA KUMAR BANSAL 1993 PTD 1404
Review Appeal to Reference Tribunal Appeals to the Tribunal whether the Commissioner's order is correct in approving the review is a mixed question of law and fact to be referred to the Income Tax Act…
- L.H. SUGAR FACTORIES LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1411
Business expenses not allowed Recreational expenses Consumers and constituents spend on common food service The Indian Income Tax Act, 1961, Sections 37 (2A) and 37 (2B)…
- COMMISSIONER OF INCOME-TAX v. RAM BILAS PURSHOTTAM DASS 1993 PTD 1424
The success of a firm's evaluation or change of constitution General rule is the death of one of the two partners dissolves the constitution of another firm and the other person is the new company's s…
- COMMISSIONER OF INCOME-TAX v. J.K. BANKERS 1993 PTD 1489
The reference firm's business expense tribunal justified that the net amount paid to this partner should be denied.…
- COMMISSIONER OF INCOME-TAX v. SHERVANI SUGAR SYNDICATE LTD. 1993 PTD 1511
Reference Accounting Sugar Sugar Stock Stock Pricing Question of Law Indian Income Tax Act, 1961, Section 256…
- COMMISSIONER OF WEALTH TAX v. SMT. BRIJ RANT 1993 PTD 1536
Delay in the payment of returns made pursuant to section 271 (1) of the Income Tax Act, the Indian Income Tax Act, 1957, S. 18 (1) (a) of the Indian Income Tax Act, 1961, Section 271 (1) (a) Delay in …
- COMMISSIONER OF WEALTH TAX v. CHHOTELAL 1993 PTD 1543
Deduction of income tax deduction…
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