Andhra Pradesh High Court India — Judgments of 1999
35 reported judgments of the Andhra Pradesh High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. VANDER C.C. MALEN AND OTHERS 1999 PTD 89
Exemption: The special allowance or benefits granted to Dutch nationals working on a ship at the Indian Seaport Board and to the Dutch nationals employed by the employer directly, to meet the full cos…
- COMMISSIONER OF INCOME-TAX v. ANDHRA SUGARS LTD. 1999 PTD 171
Business Expenses Recruitment Expenses Approval Expenses Partially incurred on hospitality on consumers and partly on employees Not incurred expenditures Not Recreational Expenses Deducted Indian Inco…
- COMMISSIONER OF INCOEM-TAX v. POLISETTY SOMASUNDARAM (PVT.) LTD. 1999 PTD 191
Denial of business expenses…
- COMMISSIONER OF INCOME-TAX v. INDOCEAN ENGINEER (P.) LTD. 1999 PTD 259
Business Expenses Contribution to recognized provident funds The deduction of Rs. 250 applies to the contribution made by the company to the fund under the scheme established under the Employees' Prov…
- COMMISSIONER OF INCOME-TAX v. PRASAD FILM LABORATORIES (P.) LTD. 1999 PTD 325
Investment Allowance Cinematograph Films Positively Printed From Cinematograph Film To Production And Not Production Cinematograph Film For Raw Processing Is Raw Material Process Preparation Is Indian…
- COMMISSIONER OF INCOME-TAX v. SHAHZADI BEGUM 1999 PTD 463
Assessment Draft Evaluation Order 14 144 B For the assessment, the time limit for the evaluation in the case of a draft evaluation order shall be forwarded to Section 144 on which it has been delivere…
- COMMISSIONER OF INCOME-TAX v. SHIVA SHANKER BORE WELLS 1999 PTD 498
Detail of land run machinery in item number III D (4) of Income Tax Rules, 1962, 30% depreciation rate for land moving machinery Indian Income Tax Act, 1961 , Section 32, Income Tax Rules, 1962, Annex…
- COMMISSIONER OF INCOME-TAX v. A. P. PAPER MILLS 1999 PTD 746
Depreciation should be assessed by the Assisi's purchase of trucks, which they are not allowed to exclusively supply to the contractors for operation and transport to the contractors; they are require…
- SMT. N. SUSHEELA NAIDU v. INCOME-TAX OFFICER 1999 PTD 841
The German Prosecution Survey The summons was issued to the school representative in the school premises to show cause against the fines and prosecution, no tax was imposed or imposed on the represent…
- COMMISSIONER OF WEALTH TAX v. S.B. ANWAR BEGUM 1999 PTD 947
The asset of wearing jewelry on formal occasions to any of the beneficiaries of the trust's jewelry fund does not have a beneficial interest in the meaning of section 2 (e); Not included for direct re…
- COMMISSIONER OF WEALTH TAX v. S.B. AMINA MIRZA FUND 1999 PTD 955
Wearing jewelry on formal occasions is not an asset of the Indian Property Tax Act, 1957, Sections 2 (e), 5 (1) (viii) and 21 (1).…
- COMMISSIONER OF WEALTH TAX v. NAWAB FAZAL YAR JUNG 1999 PTD 1232
The transfer of assets included in the total wealth is the husband's obligation, according to Muslim law, to be given to the spouse as husband to the husband, rather than to the spouse of the assets o…
- DR. K. SATYANARAYANA v. INCOME-TAX APPELLATE TRIBUNAL 1999 PTD 1573
The alternative to the remedial scheme provided under the Income Tax Act cannot be entertained by the Tribunal Writ Petition challenging the validity of the Tribunal's order that the interim writ can …
- HITECH (INDIA) (PVT.) LTD. v. UNION OF INDIA 1999 PTD 1609
Business expenses are deducted only on actual payment. Constitutional justification of the provisions does not violate Article 14 of Article 43 of the Constitution.…
- NAWAB MIR BARKAT ALI KHAN v. COMMISSIONER OF WEALTH TAX 1999 PTD 1623
The count of net wealth should be related to the assessment of the scope of section 2 (m) and 4 of the assets relating to the contract for the transfer of property means to be connected under section …
- COMMISSIONER OF WEALTH TAX v. TRUSTEES OF SAHEBZADI ANWAR BEGUM TRUST 1999 PTD 1705
Formal occasions allow the beneficiary to wear jewelry by the Asset Trust. Its total wealth cannot be included in the Indian Wealth Tax Act. , 1957, Section 2 (e) Shares of the beneficiary of the asse…
- COMMISSIONER OF INCOME-TAX v. MARGADARSI CHIT FUND (P.) LTD. 1999 PTD 1803
Article on the Depreciation Plant The claim that the Depression should be planted for business or business purposes and to buy bottles to lease them as Business Bottles will set up the plant does not …
- COMMISSIONER OF INCOME TAX v. ORIENT LONGMAN (P.) LTD 1999 PTD 1861
For the purpose of termination of assets set up for business purposes, the owner / holder of the property is fully considered and is not acting in favor of enjoying exclusive property and property. As…
- COMMISSIONER OF INCOME-TAX v. A. NAGESHWARA RAO (HUF) 1999 PTD 2034
Reference cash subsidy for capital or revenue receipt film production output was the conduct of the Government AP Tribunal High Court and subsidies have. Tribunal justification 9 R O can not be justif…
- COMMISSIONER OF INCOME-TAX v. K.C.P. LTD. 1999 PTD 2063
Finding the reference by the tribunal that the land and buildings were handed over is a question of fact whether in the absence of a deduction for exchange deadlines under section 35 (2A), neither can…
- ASSISTANT COMMISSIONER OF INCOME-TAX v. YERRA NAGABHUSHANAM 1999 PTD 2125
Failure to abstain from tax filing of the firm filed by the managing partner on the basis of the misappropriation of the crime and prosecution, the Indian Income Tax Act, 1961, by the trial court fili…
- COMMISSIONER OF INCOME-TAX v. LOHIYA TRADING CO. 1999 PTD 2140
Section 2 (1 (1) (a) (i)) with respect to penalty delay in filing returns under 0 271 (2); Taxes are to be assessed in section 71712 (1) (i) (b). Determine whether the deductible can be deducted to co…
- COMMISSIONER OF INCOME-TAX v. VENKATESWARA HATCHERY (PVT.) LTD. 1999 PTD 2183
Capital Expenditure General Principles General Revenue Expenditure on Improving Roads in Factory Premises The Indian Income Tax Act, 1961, Section 37 Capital or Revenue Expenditure knows how the costs…
- COMMISSIONER OF INCOME-TAX v. ORIENTAL T. MARITIME 1999 PTD 2233
Firm registration was also liable for damages to the minor The wrongful contribution was wrong before the end of the accounting year and it was not appropriate to sign the application for registration…
- COMMISSIONER OF INCOME-TAX v. NOVAPAN INDIA LTD 1999 PTD 2458
Depreciation quoted by the Central Government Tribunal justifies the actual cost of subsidy, saying that subsidies cannot be deducted in calculating the actual value of capital assets, in the Indian I…
- COMMISSIONER OF INCOME-TAX v. SURYA BHAGAVAN VASTRALAYAM 1999 PTD 2567
The firm's change in firm composition was dissolved by the death of the firm's analyst partner, the old firm executed by living partners, separately assessed on two firms in the Income Tax Act, 1961, …
- G.V.K. INDUSTRIES LIMITED v. INCOME-TAX OFFICER 1999 PTD 2655
Non-resident Income Under Electricity Production and Sales Agreement with a Non-Resident Company in Zurich to Help Fees Financing for Technical Services considered to Be or Born in India under Section…
- COMMISSIONER OF INCOME-TAX v. ANDHRA COTTON MILLS LTD. 1999 PTD 2676
Depreciation No claims for deportation have been proposed. ITO cannot approve depreciation in the Indian Income Tax Act, 1961, Sections 32 and 34 CBR Circular, 31 8 1965.…
- DHANALAXMI STEEL RE-ROLLING MILLS v. COMMISSIONER OF INCOME-TAX 1999 PTD 2732
References Cash Credit General Principle, Explanation of cash credit was not satisfactory The justification for raising the total income of the probe represented by cash credit was not legal, Indian I…
- COMMISSIONER OF INCOME-TAX v. G. ARUN KUMAR 1999 PTD 3016
The relevance of the appeal to the AAC is directly aligned with the period of the taxable income amount for the previous year for which it was applied under section 3 (4) of the Indian Income Tax Act,…
- COMMISSIONER OF INCOME-TAX v. KLAYMAN PORCELAINS LTD 1999 PTD 3197
Non-Residential Income is considered to be a money-generating or royalty-imposed royalty in the manufacture of porcelain in India. (vi) does not mean income by royalty in the Indian Income Tax Act, 19…
- COMMISSIONER OF INCOME-TAX v. SRI VENKATESWARA TIMBER DEPOT 1999 PTD 3346
Hiding the Fines Increase Income Tribunal Evaluation Procedure While the tribunal limited fines in relation to the increase of just two items, it is not possible for the tribunal to say that it could …
- MAJOR MUHAMMAD AHSANUDDIN HUSSAIN v. COMMISSIONER OF INCOME-TAX 1999 PTD 3632
Income interest is compulsory acquisition of land in June 1958 Compensation and interest increase in 1969 The total interest in the land from the date of occupation to the year is not estimated from t…
- COMMISSIONER OF INCOME-TAX v. K. C. RANGAIAH & CO. 1999 PTD 3651
Upon the approval of the order by the ITO, the Commissioner's Material Revision Options will come into force, but before the Commissioner uses the revision power before the Commissioner, for the use o…
- BHOJA REDDY v. COMMISSIONER OF INCOME-TAX 1999 PTD 3979
The written receipt of the power of the Tax Appellate Tribunal to prevent the collection of tax is accidental and the commitment to appeal the tribunal's jurisdiction takes advantage of such power to …
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