Allahabad High Court India — Judgments of 1998
29 reported judgments of the Allahabad High Court India from 1998.
- SHREE JANKKI SOLVENT EXTRACTIONS LTD. v. DEPUTY DIRLCTOR OF INCOME-TAX (INVESTIGATION) 1998 PTD 358
Section 132A (1) (b) Assessing Authorization to Receive Account Books under Conditions Condition (1) (b) Order issued mechanically, without any use of mind Order of Indian Income Tax Act, 1961, Sectio…
- COMMISSIONER OF INCOME-TAX v. AJAY ICE AND COLD STORAGE 1998 PTD 507
5 254 (2) of the Income-tax Act Tribunal's correction of the reference to the record showing the jurisdiction of the tribunal is a plea of entertainment whether the tribunal was correct in doing so, t…
- COMMISSIONER OF INCOME-TAX v. PRAMOD KUMAR JAIN 1998 PTD 762
Examining the Reference Is a Salary Employee of the LIC entitled to a 50% Deduction on its Incentive Bonus, Is the Law Referring to the Income Tax Act, 1961, Section 256 (2)?…
- COMMISSIONER OF INCOME-TAX v. BANARAS STATE BANK LTD. 1998 PTD 766
Referring to the Indian Interest Act, 1974, is not a bad debt or is not able to receive interest under the Interest Tax Act. Have a question?…
- VINAY KUMAR JAISWAL v. COMMISSIONER OF INCOME-TAX 1998 PTD 836
Transfer of cases The notice to be given under section 127 to identify the reasons for the proposed transfer is that the assessee did not comply with the requirements of section 127 order under sectio…
- KHAJANCHI PAPER MILLS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 967
A writ petition against the showcase notice issued under the Indian Income Tax Act, HC under section 263 o1…
- COMMISSIONER OF INCOME-TAX v. KRISHNA PAPER MART 1998 PTD 1077
Business expenses cannot be deducted from payments unless otherwise sold by a supplier on a commission-based check firm firm which pays more than Rs 2,500. The ITO contradicts the appraiser. Error in …
- COMMISSIONER OF INCOME-TAX v. MASS PRODUCTS (IND.) LTD. 1998 PTD 1096
Unstable Depression Leads to Carey and Launches Assisi, a Public Limited Company, whose manufacturing activities were suspended in 1965 and claims to have eliminated losses in the first years in 1973 …
- COMMISSIONER OF INCOME-TAX v. HAR NATH RAM NATH 1998 PTD 1156
Assessment firm chooses to become a partner on the acquisition of a minor majority of the five largest partners and two lesser children)…
- RAM LAL SUNAJA v. COMMISSIONER OF WEALTH TAX 1998 PTD 1346
Commissioner's Waiver Delay in Return of the Indian Wealth Tax Act 1957 Applicable Waiver Under Section 17, Terms and Conditions of Request for Waiver Notice Not satisfied with the Wealth Tax Act with…
- UDAI CHAND JAIN v. COMMISSIONER OF WEALTH TAX 1998 PTD 1456
Exemption Asset Annual means the amount of credit standing under the Compulsory Deposit Scheme (Income Taxpayers) Act 1974 makes annual under the meaning of section 2 (e) (2) (ii) whether any asset is…
- COMMISSIONER OF INCOME-TAX v. S.G. TEJA SHAH CHIRANJIT LAL & CO. 1998 PTD 1651
There is no clause in the partnership's death partnership that will continue despite the partner's death. The Old Firm is dissolved. Two periods before and after the death of Section 188 of the Partne…
- WILLIAM DE NORONHA v. ASSISTANT COMMISSIONER OF INCOME-TAX 1998 PTD 1744
Reference to property by Section 16A of the Income Tax Act and Section 55A of the Income Tax Act by the Assessing Officer of the property against the firm in which the valuation officer is a partner u…
- VISHNU KUMAR BAGHEL v. COMMISSIONER OF INCOME-TAX 1998 PTD 2154
The order of reference for correction under section 154 of the INU is a matter of logic…
- MADHAV SHARAN AGRAWAL v. COMMISSIONER OF INCOME-TAX 1998 PTD 2199
The purpose of transferring stockbroker cases to the mainstream, to exchange the matter for which the Scottish brokerage is doing business, exchange notices, transfer order valid Indian Income Tax Act…
- COMMISSIONER OF INCOME-TAX v. K.K. AGARWAL 1998 PTD 2233
Sanctions apply to the Supreme Court's decision on the penalty imposed by the IAC Order of the Tribunal on or after 1976, from the IAC's jurisdiction to approve the penalty order under section 271 (1)…
- RAJEEV RATAN v. COMMISSIONER OF INCOME-TAX/WEALTH TAX 1998 PTD 2308
Powers to reduce or waive penalties, find voluntary returns filed before notice and reviewer assisted in the proceedings, without limiting the issue of restriction of aid to the Indian Income Tax Act,…
- COMMISSIONER OF WEALTH TAX v. SUNEHARI LAL GARG 1998 PTD 2309
Gifts for property exemption from property taxes paid for his or her minor children between 31 3 1964 and 1 4 1972, exempted under section 5 of the Gift Tax Act from 31 3 1964 to 1 4 1972 (1) A) The v…
- COMMISSIONER OF INCOME-TAX v. KAMLAPAT MOTI LAL 1998 PTD 2334
Interest cannot be levied under section 148 Indian Income Tax Act, 1961, Sections 139 (8) and 148.…
- COMMISSIONER OF INCOME-TAX v. JAGANNATH PD. NANKOO PD 1998 PTD 2380
The appraisal tribunal filed under section 148 of the application of the SC under section 146, the valid tribunal under section 271 (1) (a) of the Indian Income Tax Act, 1961, sections 146, 148 and 27…
- COMMISSIONER OF INCOME-TAX v. BAZPUR COOPERATIVE SUGAR FACTORY LTD 1998 PTD 2435
Credit Capital Lending Co-operative Society Credit Balance in Loss Equalization and Capital Redemption Fund being used for the purpose of its business cannot be borrowed under the meaning of section 3…
- COMMISSIONER OF INCOME-TAX v. DR. PREM SINGH X-RAY CLINIC 1998 PTD 2472
Change of the firm in the constitution or succession The firm consisting of two partners, one partner who retired, was formed under a new partnership with the remaining partner and three new partners,…
- TIN MANUFACTURING COMPANY OF INDIA v. COMMISSIONER OF INCOME-TAX 1998 PTD 2534
CIT rejects review request to prevent re-examination…
- COMMISSIONER OF INCOME-TAX v. SMT. SHASHI MAHAJAN 1998 PTD 3042
The deduction deductible bonus, whether sexy, a salaried employee, is entitled to a 40% deduction on the discounted bonus received from the LIC under section 10 (14), is a question of law, the Indian …
- COMMISSIONER OF INCOME-TAX v. KASHI PRASAD & SONS 1998 PTD 3048
The effect of the amendment of section 274 by the Tax Tax Laws (Amendment) Act, 1975, is to apply the penalties applicable to the assessment of the jurisdiction of the Income Tax Act, 1973, 74 Indian …
- CHINTAMANI GHOSHI TRUST v. COMMISSIONER OF INCOME-TAX 1998 PTD 3082
The Representative Diagnostic Trustee Trust was implemented in 1924 for resettlement relatives and other charitable purposes. The decision by the High Court is that the document is a trust and not an …
- COMMISSIONER OF INCOME-TAX v. SHARVAN COLD STORAGE AND GENERAL MILLS 1998 PTD 3110
Correction of errors The return of investment allowance in relation to electrical installations, racks, plant and machinery in cold storage plant depends on whether the law has the appropriate questio…
- SHREE ASHRAY LAL v. COMMISSIONER OF INCOME-TAX 1998 PTD 3248
Filed under Section 271 (1) (c) of the Income Tax Act, 1961, Section 271 (1) (c) of the Income Tax Act, disclosed the income of the fines covered by disclosing some actual income. According to the not…
- MOTOR AND GENERAL SALES (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 3713
The Business Loss Assessee, which engages in the truck rental finance business, lists tenant buyers as renters under the Estimated Estimation Section 24, Motor Vehicle Act, 1939. Vehicles resubmit at …
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