Allahabad High Court India — Judgments of 1994
9 reported judgments of the Allahabad High Court India from 1994.
- COMMISSIONER OF WEALTH TAX v. MAHMOODA ASHRAF 1994 PTD 42
The Indian Wealth Tax Act, 1957, section 5 (1), is an industrial measure, taking exception to the industrialization of leather based footwear.…
- MUHAMMAD ATIQ v. INCOME-TAX OFFICER, DISTRICT II(V), KANPUR 1994 PTD 132
Fine action will be taken within a reasonable time to file a penalty or failure to present the account. (B) is on)…
- ADDITIONAL COMMISSIONER OF INCOME-TAX v. HORILAL KUNJ BEHARI LAL 1994 PTD 232
Books to hide earnings discounts Account books rejected Good decision assessment ITO increased revenue by increasing profit rate There is no evidence that profit growth was estimated as income. 271 Wh…
- COMMISSIONER OF WEALTH TAX v. SRI KISHAN GOPAL GUPTA 1994 PTD 404
Section 2 (m) (ii) Home Loan Rejection Scope The asset from which the loan is exempted in connection with the property to which the loan is made should belong to the Issueee in which it is withdrawing…
- VARIETY GENERAL STORES v. INCOME-TAX OFFICER 1994 PTD 419
Review of Books Seized in January 1986 Books seized in January 1986 Commissioner received permission to keep books until December 1990 No request for return of books was approved in February 1992. Ind…
- MAN MOHAN SINGH v. ASSISTANT COMMISSIONER OF INCOME-TAX 1994 PTD 615
The return of the assessment notice was filed in response to the notice which the SC is entitled to copy of the reasons listed under Section 148 Indian Income Tax Act, 1961, Section 226 Constitution o…
- PUSPA DEVI v. COMMISSIONER OF INCOME-TAX 1994 PTD 617
The Indian Income Tax Act, 1961, Sections 2 (45) and 64 (1) include the parent's total income from the firm's minor child's income in the parent's total income from the firm's minor child income. ) (i…
- GANGA CHIT FUND (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 642
Business Expense Integration The salary increase to the Managing Director of the Company was sought by the Income Tax Authorities, which was a failure to quote the Company's legitimate business requir…
- COMMISSIONER OF INCOME-TAX v. M.S.J. (ENGG. AND CO.) 1994 PTD 645
Correction of errors Advance tax amended estimate was to be submitted on March 15, 1972 about the advance tax filed on March 15, 1972 or failure to impose interest under doubt 217 (1A), Indian Income …
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