Allahabad High Court India — Judgments of 2000
25 reported judgments of the Allahabad High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. VIJAI KUMAR RAJESH KUMAR 2000 PTD 64
Indian Income Tax Act 1961 Firm Registration Minors Confesses Benefits of Partnerships The details of the share of profits granted to minors entering the benefits of the partnership and the clarificat…
- COMMISSIONER OF INCOME-TAX v. ISHTIAQ HUSSAIN 2000 PTD 165
Finding a reference to the fact that there is no challenge to certifying the facts, is the degree of proof required under section 271 (1) (c) of the Final Income Tax Act, 1961, Section 256 Income Tax …
- SUSHIL KUMAR SARAD KUMAR v. COMMISSIONER OF INCOME-TAX 2000 PTD 416
The High Court cannot allow the new application of the High Court reference powers to be added to the Indian Income Tax Act, 1961, section 256.…
- COMMISSIONER OF INCOME-TAX v. MANOHAR GLASS WORKS 2000 PTD 575
Appellate Tribunal's authority in remand seeking final facts The Authority is under legal facts that the fact finding of the record be recorded Difficulty in recording the facts due to contradictions …
- VIJAI BAHADUR SINGH v. COMMISSIONER OF INCOME-TAX 2000 PTD 608
The reference to the High Court High Court does not have the power to admit fresh evidence in the Indian Income Tax Act, 1961, section 256.…
- COMMISSIONER OF INCOME-TAX v. GANESHI LAL & SONS 2000 PTD 677
Changes in the firm's constitution of the firm's death in the partnership act that the partner's death will not result in dissolution of the firm and will continue with the remaining partners. In the …
- GEEP INDUSTRIAL SYNDICATE LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 704
Failure to disclose material facts necessary for assessment, failure to disclose permanent residence of directors in the guest house at the guest house and to discover that there was a failure to disc…
- COMMISSIONER OF INCOME-TAX v. SWADESHI COTTON MILLS CO. LTD 2000 PTD 931
Business expenses Company entertainment expenses Acceptable expenses should be calculated in relation to gross business income and not to the income of each unit of the Indian Income Tax Act, 1961, Se…
- COMMISSIONER OF INCOME-TAX v. HINDUSTAN COMPUTERS LTD 2000 PTD 1014
Law Reference Question Income Year 1984 ru 85 Recorded on the basis of the recovery of 85 annual maintenance charges (AMC) In the assessment year 1985, the total recovery due to 86 AMC was transferred…
- COMMISSIONER OF INCOME-TAX v. H. K. KAPOOR 2000 PTD 1546
Assessment of exemptions in the capital, sale of house property to the owner of the property The commencement of the construction of the new building before the sale of the old building is exempt as p…
- MODI RUBBER LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2005
Return Assessment Non-Resident Agent Delay under Section 147 Applying the filing of a return by a non-resident interest law agent to the effect of amending section 215 (6) in 1985 of the non-resident …
- COMMISSIONER OF INCOME-TAX v. MODI INDUSTRIES 2000 PTD 2038
Resolving errors Interest-related interest under section 214, whether payable on return as a result of a correction order, is subject to exchangeable interest 15 Interest through an order approved und…
- COMMISSIONER OF INCOME-TAX v. U.P. SHOE INDUSTRIES 2000 PTD 2055
On appeal by the Appellate Tribunal of Tribunal of Power on the basis of the Tribunal's inquiry into development waivers and relief approvals under special ground in the memorandum of appeal to the Se…
- COMMISSIONER OF INCOME-TAX v. BHARAT CURIO STORES 2000 PTD 2106
Appeal to AAC Power of Development Allowance of AAC Export Markets…
- COMMISSIONER OF. INCOME-TAX v. GARG ENGINEERING CO 2000 PTD 2227
Law Reference Question Hiding income is primarily a question of fact. The appellate tribunal has the authority to find the ultimate facts. The tribunal has the power to record its own information on t…
- RENUSAGAR POWER CO. LTD. v. COMMISSIONER OF INCOME-TAX (NO. L) 2000 PTD 2269
Denial of business expenses…
- COMMISSIONER OF INCOME-TAX v. RENUSAGAR POWER CO. LTD. 2000 PTD 2446
Capital expenditures due to fluctuations in the exchange rate Cost of capital assets paid for by payment while raising capital expenditures Is the purchase of machinery from foreign sellers on deferre…
- KANPUR INCOME-TAX BAR ASSOCIATION v. UNION OF INDIA 2000 PTD 2630
Write voluntary disclosure scheme Lotus Standi has specifically stated in Section 73 of the Finance Act, 1997, the silver, gold, and silver of the jewelery, bullion, etc., announced in circular Articl…
- RENUSAGAR POWER CO. LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2925
The Commissioner's Revised Jurisdiction Notice is a procedure for hearing opportunities that apply to the jurisdiction assumption, which is not a condition of the jurisdiction's assumption in itself, …
- COMMISSIONER OF INCOME-TAX v. RAM LAL RAJARAM 2000 PTD 3008
Interest Reference on Debt Capital Finding that borrowed capital was used for business purposes The fact-finding interest was the disconnected Indian Income Tax Act, 1961, finding that the provision f…
- COMMISSIONER OF INCOME-TAX v. NAVDURGA TRANSPORT CO. 2000 PTD 3011
Depreciation The requirements for a claim for depreciation are ownership and utilization of a building, plant, machinery, etc., and four partners forming an eight-firm partnership contribute money as …
- COMNUSSIONER OF INCOME-TAX v. NARAN RAM CHIRANJI LAI 2000 PTD 3060
Business expense deductible No amount of more than Rs. 2500 should not be paid without cross check or cross bank. The bank is engaged in the business of manufacture and sale of brass utensils. Purchas…
- ONKAR NATHMAHENDRA v. COMMISSIONER OF INCOME-TAX 2000 PTD 3425
Minimum income of a minor child included in the pre-tax interest gross income paid by the government on prepayment overtime, which includes the partner's total income from the partnership, with respec…
- GOVIND PRESAD MISHRA v. COMMISSIONER OF INCOME-TAX 2000 PTD 3496
Covering Penalties Income was purchased from a truck purchased in the name of a minor son in the name of Essex under any deliberate hidden error that the minor's son's income could be assessed as ordi…
- AMAR CHAND AGRAWAL v. COMMISSIONER OF INCOMETAX 2000 PTD 3688
Tax attachment and realization of property is not allowed by the public auction at the reserve price, allowing the defaulter to arrange private sale of property is similar to Schedule II's R 66 supply…
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