Allahabad High Court India — Judgments of 1999
32 reported judgments of the Allahabad High Court India from 1999.
- 1999 PTD 186 1999 PTD 186
As a result of the settlement with the Department of the Penalty interest exemption under Section 132, they are pleased to offer additional tax and to impose the minimum penalty amount, to file a peti…
- NEERAJ DYEING v. COMMISSIONER OF INCOME-TAX 1999 PTD 249
Interest on return Interested business premises search and possession of cash and gold jewelry Returned gold jewelry by CBDT and directed to maintain cash gold jewelry and cash to some extent through …
- COMMISSIONER OF INCOME-TAX v. CHAMPARUN SUGAR WORKS LTD. 1999 PTD 353
Salary not being deducted Salary, personal allowance Definition Salary All allowances and permits other than allowance are excluded Tax Act, 1961, Section 17, 40 (c) (iii) and Schedule IV, Part A , R …
- AZAD TOBACCO FACTORY (P.) LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 489
Export special deductible assessors are unable to bring sales revenue to India within the stipulated period. There is no time limit for submitting a request for a deduction or to bring the sale amount…
- SMT. JAMILA ANSARI v. INCOME TAX DEPARTMENT 1999 PTD 534
Assessment Earnings Avoidance Assessment is engaged in the ITO Carpet and Drug Export business, deducting interest on fixed deposit receipts under Section 80HC for the year 1988. Reasons to reopen 87 …
- COMMISSIONER OF INCOME-TAX v. GORAKHPUR SHAMIANA HOUSE 1999 PTD 899
In the constitution or succession agreement, the firm will not dissolve the firm on the death of the participant in which the firm will survive the death of the partner and continue the new partnershi…
- COMMISSIONER OF INCOME-TAX v. SHREE RAM JAISWAL 1999 PTD 1018
References Unplanned Investment Tribunal finds that no unidentified investment was made in the corresponding financial year The Tribunal justified the abolition of unclear investment prices, the India…
- COMMISSIONER OF INCOME-TAX v. NAND LAL JAGDISH PRASAD 1999 PTD 1379
Firm registration registration cancellation firm, consisting of three adult partners and a minor partnership process that will provide dividends and losses among adult partners in the ratio of 20:25:3…
- SARAYA SUGAR MILLS LTD v. INCOME TAX OFFICER 1999 PTD 1473
Refund Assessment Self Assessment Advance Tax The regular amount of income tax that is reasonably taxable is deducted from the regular assessment and is collected as Advance Tax or Self Assessment Tax…
- COMMISSIONER OF INCOME-TAX v. INCOME-TAX APPELLATE TRIBUNAL 1999 PTD 1620
No option to recall or modify orders in the Indian Income Tax Act, Sections 254 and 256, on the Appellate Tribunal's jurisdictional reference to powers…
- COMMISSIONER OF WEALTH TAX v. BABU RAM GUPTA (LATE) 1999 PTD 1723
Delay in filing returns; Delay in penalty for delay in filing returns is a Wealth Tax Return, dated June 30, 1964, filed on November 23, 1972, at rates before and after section 18 (1). ) (a). Its amen…
- AJEET SINGH v. APPROPRIATE AUTHORITY 1999 PTD 1790
Determining the fair market value of real estate purchases by the central government…
- COMMISSIONER OF INCOME TAX v. SMT. SAVITRI DEVI 1999 PTD 1811
Income from contribution of minor child income to contribution of gross income to total income, interest on capital invested by a minor child is included in total income of the Parent Indian Income Ta…
- COMMISSIONER OF INCOME-TAX v. RAM NARAIN HIRA LAL 1999 PTD 1827
Finding through the Tribunal that the sale and purchase by the Assisi was credible and that its explanation of gross profit was satisfactory, the Tribunal justified excluding the increase of income, t…
- ASHOKA MOTOR FINANCE CO. v. INCOME-TAX OFFICER 1999 PTD 1969
The Partnership for Registration of the Firm Registration invests the Fund under Section 185 of the Notice ITO as its capital and holds that the Funds are the father of V, AK, and The only beneficiary…
- SMT. LAJJA WATI SINGHAL v. COMMISSIONER OF INCOME-TAX 1999 PTD 2054
A revision order that is invalid and non-taxable income is not justified in the hands of the assessee for the purpose of receiving the tax will result in prejudice to the Revenue CIT initiating the am…
- COMMISSIONER OF INCOME-TAX v. LALJI SINGH GOVIND SINGH 1999 PTD 2150
Denial of registration on a firm order under section 184 (4) of the Firm Registration, which results in the denial of registration under section 185, is subject to the Indian Income Tax Act, 1961, sec…
- AUTO SALES v. COMMISSIONER OF INCOME-TAX 1999 PTD 2507
With the brothers as partners in the business expenditure, the firm's interest firm does not receive any information gifted to the other brother's family through a book transaction, there is a substan…
- COMMISSIONER OF INCOME-TAX v. INCOME-TAX APPELLATE TRIBUNAI 1999 PTD 2645
The Appellate Tribunal Power, which was based in Allahabad at the Tribunal and the Tribunal, returned the order and the direct appraisal hearing hearing was sent to the Tribunal for evaluation, as it …
- SMT. MOHINDER KAUR v. INCOME TAX OFFICER 1999 PTD 2751
Tax collection and collection of property The entire property is not required to be sold for satisfactory realization Only a substantial portion of the enclosed property should be auctioned to satisfy…
- SMT. SHASHI JAIN v. INCOME-TAX OFFICER 1999 PTD 2756
The reason for the assessment is the assumption that the income exceeds the valuation, based on such report, the valuation of the Department of Investment related to the assessment is valid Indian Inc…
- PRADEEP KUMAR HAR SARAN LAL v. ASSESSING OFFICER 1999 PTD 2795
Under section 143 (1) (a), the disputed adjustments under section 143 (1) (a) cannot be considered as applicable under section 143 (1) (a) of the Income Indian Income Tax Act, J961, Section 143 (1) (a…
- JAGDISH PRASAD NIGAM v. COMMISSIONER OF. INCOME-TAX 1999 PTD 2825
Income excise duty realized as excise duty received from consumers on sale of poppy heads as part of cost of goods…
- COMMISSIONER OF INCOME-TAX v. AHMAD HUSSAIN DILDAR HUSSAIN 1999 PTD 3013
Depreciation expenditures in previous years on technical acquisitions that know how no claims for depreciation have been made in the initial estimation years, Depression is allowed in the year under t…
- BEFORE OM PRAKASH AND M. KATJU, JJ HARIJAN EVAM NIRBAL VARG AVAS NIGAM LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3208
The Indian Income Tax Act, 1961, which is a functional test, is the central building which is engaged in the construction activity of the building. The Indian Income Tax Act, 1961, Section 32R…
- COMMISSIONER OF INCOME-TAX v. AMAR NATH 1999 PTD 3373
Germany is estimated to be hiding business in the assessment year from nineteen 19 69 to prior to the on68 assessment year and it is claimed that the individual business L firm changed from 67 firm to…
- MOTOR SALES v. COMMISSIONER OF INCOME-TAX 1999 PTD 3394
The section security firm was transformed into a company by the company in the knowledge of the firm's business…
- INCOME-TAX OFFICER , v. KALYAN DAS MADAM MOHAN , 1999 PTD 3403
The death of the partner's final assessment is not an agreement that the firm will continue despite the partner's death. As a result of the partner's death, the firm was dissolved and the Indian Incom…
- BHAIRAV LAL VERMA v. UNION OF INDIA 1999 PTD 3576
The reduction of fines or discounts voluntarily disclosing income without voluntary free will as a rule of law cannot be said that the disclosure of hidden income after searching and confiscating such…
- HARDEVA v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) 1999 PTD 3595
The writ petition filed the challenge notices issued by the High Court under section 148 of the SC, followed by participating in the assessment proceedings and on the same basis, another writ petition…
- COMMISSIONER OF INCOME-TAX v. B. D. PANDEY 1999 PTD 4080
According to the salary deduction calculators receive salaries from more than one employer during the year, not entitled to separate standard deduction in respect of each source of salary, Indian Inco…
- H. P. DANDIWALA v. COMMISSIONER OF INCOME-TAX 1999 PTD 4096
In order to cover domestic expenses, the merchant Navy's overseas gross income estimating wife is sending money to cover domestic expenses, and the wife is left with her parents, wives and daughters a…
Other years — Allahabad High Court India
2001 · 2000 · 1999 · 1998 · 1997 · 1995 · 1994 · 1993 · 1991 · 1990 · 1989 · 1988 · 1986 · 1981 · 1980 · 1973 · 1972 · 1971 · 1969 · 1968 · 1966 · 1965 · 1964 · 1963 · 1960
Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.