Andhra Pradesh High Court India — Judgments of 2001
16 reported judgments of the Andhra Pradesh High Court India from 2001.
- COMMISSIONER OF INCOME-TAX v. ORBIT TRAVEL AND TOURS (PVT.) LTD 2001 PTD 92
Under section 143 (1) (a), under reference valuation adjustment, section 143 (l) (a) of the defamatory nature excludes unauthorized depreciation in calculating loss for book profit under section 115J.…
- COMMISSIONER OF INCOME-TAX v. YAMUNA DIGITAL ELECTRONICS (P.) LTD. 2001 PTD 282
Scientific research does not require that the expenditure should be fully and exclusively for research and development, which may be deducted in proportion to the partial use of plant and machinery fo…
- COMMISSIONER OF INCOME-TAX v. TIRWNALAI TRADERS 2001 PTD 314
The firm is trading in the Registration Firm Cotton and has been recognized as a partner in conducting business as a Registered Firm Company that this year has no other business other than the propert…
- COMMISSIONER OF INCOME-TAX v. NAVBHARAT ENTERPRISES (P.) LTD. 2001 PTD 319
Business Expenses Interest on Agricultural Loans, which is involved in processing, increases tobacco exports only allowable on the money spent on tobacco growing deals, not in other crops Indian Incom…
- CLOUTH GUMMIWERKE AKTIENGESELLSCHAFT v. COMMISSIONER OF INCOME-TAX 2001 PTD 364
Non-Residential Income Income which is considered to be accrued or originated in India Technical Services Fees Fees paid to a foreign company for supervision of a project for the service of engineers …
- COMMISSIONER OF WEALTH TAX v. B. CHANDRASEKHARA RAO 2001 PTD 835
Exceptional House Property Firm Minor Minor Enters the Benefits of a Partner Minor Owned House Property Such as the Indian Property Indian Wealth Tax Act 1957, Section 5 Indian Wealth Tax Rules, 1957,…
- STEEL EXECUTIVES ASSOCIATION v. RASHTRIYA ISPAT NIGAM LTD. 2001 PTD 1691
Salary Housing Hire permission granted by the employer only if the rent received by the employer is privileged to construct the houses at a particular place and the rent should be paid when all employ…
- COMMISSIONER OF WEALTH TAX v. AN. REDDY, TRUST B. HARISH REDDY 2001 PTD 1899
The Trust Assessment Beneficiary reserves the right that, after gaining the age of twenty-five, the capital of the trust property does not attain the age of twenty years, only the interest of the bene…
- COMMISSIONER OF INCOME-TAX v. RAASI CEMENT LTD. 2001 PTD 2180
Reference Income or other sources of capital The Tribunal has ruled that the loan receipts from the interest on the capital were made capital receipts and it was not worth it that income from other so…
- COMMISSIONER OF INCOME-TAX/WEALTH TAX, FAISALABAD ZONE, FAISALABAD v. RASHID AHMED 2001 PTD 2316
Transfer of Regional Jurisdiction Reference Reference to the High Court Decision by ITAT Mumbai Bench and Rejection of Reference Request Thereafter, the application of direct reference cannot be appli…
- COMMISSIONER OF INCOME-TAX v. VEERABHADRA INDUSTRIES 2001 PTD 2795
Firm Business Property A firm's mandatory requirement for a firm is that it should conduct business on the business of building and exiting a warehouse. Such deductible income is permissible because i…
- COMMISSIONER OF INCOME-TAX v. SANGHAM ENTERPRISES 2001 PTD 2804
Capital or revenue expenditure…
- COMMISSIONER OF INCOME-TAX v. REPUBLIC FORGE CO. 2001 PTD 3027
Interest on Debt Capital Finding that capital was used for business purposes Interest was disconnected from the Indian Income Tax Act, 1961, Sections 36 and 37…
- MOHD. MOINUDDIN HUSSAIN v. INCOME-TAX OFFICER 2001 PTD 3217
Failure to disclose material facts on the basis of a written notice for assessment on the basis that capital gains have been deducted because of a lower value of land than the one shown to the Wealth …
- ANAND SAMRAT & CO. v. INCOME-TAX OFFICER 2001 PTD 3522
Review notice on the basis of material discovered during search operations under section 148 Reviewed after the final updated notice under section 148, the same facts are not valid. The review process…
- K. RAMA MOHAN RAO v. COMMISSIONER OF INCOME-TAX 2001 PTD 3660
The exact amount of profit on the partner deductions is not used to purchase the shares of private companies, which are ultimately used to buy the shares of private companies, in order to clear the ba…
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