Bombay High Court India — Judgments of 2000
27 reported judgments of the Bombay High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. KIRLOSKAR TRACTORS LTD. 2000 PTD 72
The Indian Income Tax Act 1961 Business Expenses Capital or Revenue Expenditure Cooperation Agreement The German company provides technical information on how to know the contractual strategy that the…
- L. M. DEVARE, LIQUIDATOR OF BANK OF KARAD LTD. (INLIQUIDATION) v. COMMISSIONER OF INCOME-TAX 2000 PTD 1258
The Business Business Income Tax Act, 1961, the sale of property, the sale of property by the sale of non-real estate property, has been transferred from real estate to real estate. Section 28…
- COMMISSIONER OF INCOME-TAX v. D. A. IRANI 2000 PTD 1270
Capital gains The theory of merger applies to short-term or long-term capital tenants who rent a flat on a lease on the ownership of such flat and acquire the property within five months of acquiring …
- COMMISSIONER OF INCOME-TAX v. HARIHAR JETHALAL JARIWALLA 2000 PTD 1531
Advance tax interest that is incurred by the assessee, less than fifty percent of the tax interest imposed under Advance Tax Section 215 means that the tax is fixed on a permanent assessment. Due to t…
- COMMISSIONER OF INCOME-TAX v. LALITA M. BHAT 2000 PTD 1729
Avoiding association of persons is an independent diagnostic body separate from its members The loss of association of individuals can only be determined against its own profit and not against the pro…
- COMMISSIONER OF INCOME-TAX v. SULPHUR REFINERY (PVT.) LTD 2000 PTD 1759
Failure to make advance tax penalty Advance tax estimate should be a valid reason for imposing a fine because it is fully convinced that it will not yield any profit.…
- W.T.AS. NOS. 132/IB TO 136/IB OF 1997-98 v. W.T.AS. NOS. 132/IB TO 136/IB OF 1997-98 2000 PTD 1831
Assessment Appeal for AACITO - An appeal order can only be considered for issues that have not been finalized after a fresh review. Appeals from such a fresh review may only apply to matters that are …
- NARENDRA G. GORADIA (HUF) v. COMMISSIONER OF INCOME-TAX 2000 PTD 1856
Proof of Income High Domination Note Increment Assessment Amount of various notes that some receive as part of higher value notes treated as undisclosed income from the Income Tax Act, 1961, section 6…
- COMMISSIONER OF INCOME-TAX v. J. KOLTE 2000 PTD 2016
Exempt employees' money received from a pre-retirement-approved balance fund that is related to the accounting year 1976.…
- COMMISSIONER OF INCOME-TAX v. E.R. SQUIBB & SONS INC 2000 PTD 2222
The calculation of additional non-resident capital gains in the capital and the sale and sale of shares of the Indian company received the proceeds in Indian currency and the U section A was sent in f…
- COMMISSIONER OF INCOME-TAX v. MENEZES FARMACO 2000 PTD 2315
Subsidy Actual Cost Reduction Censored subsidy, which is not a direct or indirect payment to cover any portion of the cost, but as a concession to the traders for the Indian Income Tax Act 1961, Secti…
- COMMISSIONER OF INCOME-TAX v. CHASE TRADING CO 2000 PTD 2336
Firm dealing with shares of business loss companies…
- COMMISSIONER OF INCOME-TAX v. JOLLY STEEL INDUSTRIES (PVT.) LTD. 2000 PTD 2359
Business expenses penalties and penalties Sales tax is not compensated for payment of penalty sales tax delays and are not exclusively allocated for purposes or business Income Income Tax Act, 1961, S…
- COMMISSIONER OF INCOME-TAX v. CEMENT ALLOCATION AND COORDINATING ORGANIZATION 2000 PTD 2463
The purpose of the Association of Revenue Income Consolidation Cement Manufacturers was to ensure the proper supply of cement to the consumers. Was not assessable as income from the Indian Income Tax …
- OIL AND NATURAL GAS COMMISSION v. MCDERMOTT INTERNATIONAL INC 2000 PTD 2471
Representative Diagnostic Agent Non-Resident Agent liability on its original amount The amount paid in response to a notice under section 226 (3) of the Income Tax Act, 1987, is retained by the Agent …
- COMMISSIONER OF INCOME-TAX v. GWALIOR RAYON SILK MANUFACTURING (WEAVING) CO. LTD. 2000 PTD 2691
The Indian Income Tax Act, 1961, examining the expenditure on capital or taxation, is engaged in the preparation of the fiber for which wood forecasters evaluate private forests and develop wood pulp.…
- AMY F. CAMA (MRS.) (TRUSTEE OF THE ESTATE OF LATE M. R. ADENWALLA) v. COMMISSIONER OF INCOMETAX 2000 PTD 2744
Sale of house used as capital-exempt residence and purchase of other house for housing purposes. Exemption can be claimed for sale and residence of a dwelling house by trustees and beneficiaries under…
- SASWAD MALI SUGAR FACTORY LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2798
Other sources Business leasing business income plant and machinery on income from other sources sell Chinese directors who decide to sell plant and machinery as the state government is encouraging onl…
- COMMISSIONER OF INCOME-TAX v. MERCANTILE BANK LTD. 2000 PTD 3183
Non-availability of business expenses is the result of unavailability of excessive expenditure that benefits or permits employees to be charged for the purpose of Section 40A (for the purposes of Sect…
- COMTNISSIONER OF INCOME-TAX v. BANQUE NATIONAL DE PARIS 2000 PTD 3199
Not allowing business expenses above the threshold allows employees to benefit or allow them to spend on the maintenance of property owned by Essemi Company, and for housing senior officers through it…
- BANQUE NATIONALE DE PARIS v. COMMISSIONER OF INCOMETAX 2000 PTD 3227
Business Costs Expenditure on the repair and maintenance of flats acquired or leased by the Company for Housing Employees as a result of non-availability or availing of expenditure in excess of the fi…
- ANAND ELECTRIC CO. LTD. v. COMMISSIONER OF INCOMETAX 2000 PTD 3236
The taxpayer's profits were not sold to the taxpayer by the taxpayer, but only the sale of individual assets under section 41 (2) of the Indian Income Tax Act, 1961.…
- COMMISSIONER OF INCOME-TAX v. SHAH CONSTRUCTION CO. LTD. 2000 PTD 3278
Indian Income Tax Act 1961 Investment Allowance New industrial professional construction business not industrial investment entitled to investment allowance Indian Income Tax Act, 1961, Section 32A (2…
- COMMISSIONER OF INCOME-TAX v. N. J. PAVRI 2000 PTD 3290
Exemption Expenses Exemption Laws from Exemptions from Legal Corporations, or Private Employers Sailing The effect of amending section 10 (10) in 1974 is to provide retirement gratuity from multiple e…
- CONUNISSIONER OF INCOME-TAX v. ESTHER P. CARVALHO 2000 PTD 3412
Failure to fully and truly disclose the facts required for the assessment to be assessed is estimated in the country in which the ownership is transferred to them as capital in a firm in which they ar…
- CEAT INTERNATIONAL S.A. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3442
In India, the revenue receivable for royalty or technical services is considered by a foreign non-resident company to enter into a contract with an Indian company, under which the Indian company expor…
- COLOUR CHEM LIMITED v. COMMISSIONER OF INCOME TAX 2000 PTD 3599
Investment allowance machinery for the manufacture of heavy chemicals means the parameter of heavy chemical tonnage is applied to decide whether the chemical heavy machinery for the manufacture of tan…
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