Bombay High Court India — Judgments of 1980
7 reported judgments of the Bombay High Court India from 1980.
- COMMISSIONER OF INCOME-TAX, BOMBAY CITY-II v. T. C. DOLWANI 1980 PTD 93
Section 16 (3) (a) (iii), (iv) 34 (1) (b) The status of the re-evaluation was assessed by the firm consisting of its eldest son, wife and minor son, minor son and wife. Based on the partner's capital,…
- BOMBAY CYCLE & MOTOR AGENCY LTD. v. COMMISSIONER OF INCOME-TAX, BOMBAY CITY I 1980 PTD 115
In section 23A (1), the excess of the value of the capital or fixed assets paid over the profit and reserves of the company is estimated to be paid at the relevant point and not what the shareholders …
- POHOOMAL BROTHERS (SILK SHOP) v. COMMISSIONER OF INCOME-TAX, BOMBAY CITY 1980 PTD 168
Section 10 (2) Business loss Freezing stock in trade and loss of enemy action, trade loss The value of such loss shall be determined by the exchange rate in the relevant valuation year.…
- COMMISSIONER OF INCOME-TAX v. NEW LIFE CONSTRUCTION CO. 1980 PTD 347
Article 26 Registration of a partnership consisting of three persons and a contractual agreement which the partners of the firm sign and all three clearly specify their name and specific shares, such …
- COMMISSIONER OF WEALTH TAX, BOMBAY CITY-I v. BHALCHAMORA D. JOKHAKAR 1980 PTD 375
In section 2 (e) the exchange of definitions of the principal amount of assets received under the mortgage with the annuity, the annual amount is excluded from the replacement of the annuity in an ann…
- COMMISSIONER OF INCOME-TAX, BOMBAY CITY-II v. CHANDAMAL KASTURCHAND 1980 PTD 387
Section 16 (3) (a) (ii) Individual computations of income of an undocumented family of Hindus who are hungry and who share in partnership with the minor sons of the business partner, through the partn…
- COMMISSIONER OF INCOME-TAX, BOMBAY CITY-I v. INDIA UNITED MILLS LTD. 1980 PTD 411
Section 13, Accounting Procedures Revenue Counting Accounts Rejection The managing agent of an Essex company makes a lot of money by contracting something such that the extra revenue from the contract…
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