Bombay High Court India — Judgments of 2001
33 reported judgments of the Bombay High Court India from 2001.
- NENMAL CHAMPALAL SHAH v. COMMISSIONER OF INCOME-TAX 2001 PTD 187
The Indian Income Tax Act, 1961, allows the appraisal officer of the appraisal officer who holds the entire review along with the direction of the new inquiry, who has the same powers in making the ne…
- COMMISSIONER OF INCOME-TAX v. SIGMA PAINTS LTD. 2001 PTD 245
Revision Commissioner Scope Draft Evaluation Order Estimation Recommended by the ITO to be rejected in the Draft Evaluation Order but allowed to be reviewed in the Evaluation Order as directed by the …
- COMMISSIONER OF INCOME-TAX v. D. M. GHIA 2001 PTD 268
Special deduction interest on the amount borrowed for payment of income tax is applicable only on payment made after the start of delivery. A direct alliance between the borrower and the payment of ta…
- COMMISSIONER OF INCOME-TAX v. AMRITABEN R. SHAH 2001 PTD 334
The deduction for the expenditure on income from other sources should be exemplified with the main purpose of earning income. Deducted interest on the Indian Income Tax Act, 1961, Section 57 (iii)…
- COMMISSIONER OF INCOME-TAX v. RADIO TALKIES 2001 PTD 376
End-of-capital business-related counting and sale of land and payment of retirement compensation to former employees cannot be deducted solely and exclusively for the purpose of sale transaction, Inco…
- COMMISSIONER OF INCOME-TAX v. I.A. & I.C. (PVT.) LTD. 2001 PTD 385
Investment Allowance Higher rate condition for filing returns with Section 32A (2B) (ii) as well as certificate from the authority appointed to enter with the return certificate, Indian Income Tax Act…
- INDUSTRIAL CONSULTING BUREAU (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 524
Indian Income Tax Act 1961 Deduction of Draft Evaluation…
- COMMISSIONER OF INCOME-TAX v. JOHN FOWLER (INDIA) LTD. 2001 PTD 700
Business expenses The amount paid for obtaining a technical deliberate cooperation agreement, payable under the royalty agreement payable under the contract, was not received prior to the government's…
- GANDHI TRADING v. ASSISTANT COMMISSIONER OF INCOME-TAX 2001 PTD 711
The provision for a temporary attachment to the property during the temporary attachment review or re-appraisal process to show that the property wastes away to avoid paying the tax so that the real e…
- COMMISSIONER OF INCOME-TAX v. KESAR SUGAR .WORKS LTD. 2001 PTD 743
Indian Income Tax Act 1961 Business Expenses The interest rate of the industry has been realized more than the default value of the government, directing the repayment of interest with interest at the…
- COMMISSIONER OF INCOME-TAX v. SHARDA SUGAR INDUSTRIES LTD. 2001 PTD 750
Acquisition of revenue by the Sugar Industry On a writ, the High Court allows the reviewer to realize a price higher than the price set by a government dispute about the price, which is a higher value…
- COMMISSIONER OF INCOME-TAX v. TRADE WINGS LTD. 2001 PTD 1666
Business Expenses As a result of ceiling costs on company expenses, compensation, facilities or benefits to employees, or director scope (5) costs of Sections 40 (c) and 40A (5), may result in the emp…
- COMMISSIONER OF INCOME-TAX v. MANDAKINI M. JOG 2001 PTD 1767
Such deposits under the section 80L Indian Income Tax Act, 1961, Section 80L established on special deduction interest, securities, dividends, etc. on fixed deposits in banks [as amended by the Tax Ta…
- COMMISSIONER OF INCOME-TAX v. GOPALDAS H. HANSRAJANI 2001 PTD 2021
Capital gains The sale of a property used as a residence before the sale or sale of any property for a residence is a prerequisite for claiming an exemption under section 44 under. The property must b…
- COMMISSIONER OF INCOME-TAX v. BECK & CO. (IND.) LTD. 2001 PTD 2037
The Indian Income Tax Act 1961 paid the development allowance deduction commission on export markets and the costs on loading and unloading were the Indian Income Tax Act, 1961, Section 35B.…
- COMMISSIONER OF INCOME-TAX v. JAYPEE DYEING HOUSE 2001 PTD 2134
Artificial silk fabric reviewer did not engage in this preparation for high rate diagnostic dyeing, concealing and bleaching in case of depreciation reduction, Indian Income Tax Act 1961, Section 32 I…
- COMMISSIONER OF INCOME-TAX v. HADE NAVIGATION (P.) LTD. 2001 PTD 2275
The Indian Income Tax Act, 1961, transfer of the right to transfer of assets in capital is not distinguishable between the compensation received and the cost of the asset when the ship is destroyed. C…
- COMMISSIONER OF WEALTH TAX v. CEMA (P.) LTD 2001 PTD 2535
Exemption Business Asset Building Used as a Commercial Asset The net worth of the building is not included in the Indian Wealth Tax Act, 1957…
- BHARAT FORGE CO. LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2651
Capital expenditure or expenditure incurred on luxury of existing rough roads allowable as income tax Act, 1961, section 37…
- COMMISSIONER OF INCOME-TAX v. MAHXINDRA AND MAHINDRA LTD. 2001 PTD 2774
Indian Income Tax Act 1961 Business Expenses Sailing related to compensation and allowances on company expenses, Employee Director Section 40 (c) applies and Section 40A (5) Indian Income Tax Act, 196…
- COMMISSIONER OF INCOME-TAX v. HOECHST DYES AND CHEMICALS (P.) LTD. 2001 PTD 2790
Indian Income Tax Act 1961 Depreciation Plant Depreciation 1961, Sections 32 and 43 Indian Income Tax Rules, 1962 R 5…
- COMMISSIONER OF INCOME-TAX v. TRUSTEES OF THE TRUST FOR RELATIVES OF MRS. SUNEETI RAJE A. APTE TRUST 2001 PTD 2802
Individuals who benefit from the assessment of a representative diagnostic trustee, who are assigned shares with certain shareholders under the trust deed, Section 164 (1) of the applicable Indian Inc…
- COMMISSIONER OF INCOME-TAX v. HINDUSTAN CONDUCTORS (P.) LTD. 2001 PTD 2806
The interest on the borrowed capital, in addition to the original loan, the interest that was accrued over several years, such interest has been reduced to fifteen percent in the corresponding account…
- COMMISSIONER OF INCOME-TAX v. MCLAUTO INDUSTRIES (P.) LTD. 2001 PTD 3024
Business Expenses The company's compensation director on sailing expenses paid the commission's proprietary concern, finding that the commission was not needed or that the purposes of computing sailin…
- COMMISSIONER OF INCOME-TAX v. J.N. VAS 2001 PTD 3039
Salary is assigned as a technical, consultant to a company employer purchasing a LEC from an unlawful retired employee, the LEC Single Premium Annual Policy.…
- SOUNDARARAJAN & CO. (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 3069
Citation reference reference requests under Sections 256 (1) and 256 (2) were rejected. Special leave application against dismissal dismissed in India, Article 226…
- COMMISSIONER OF INCOME-TAX v. INDIAN SMELTING AND REFINING CO. LTD. 2001 PTD 3077
Indian Income Tax Act 1961 Reference Depreciation Extra Shift Allowance Forklift trucks, which the Tribunal finds that forklift trucks do not fall under the old III D entry (9A) of the old III D other…
- LAZMIBAI A. WAGLE v. INCOME-TAX OFFICER 2001 PTD 3296
The notice of analysis does not have to specify whether it is under section 147 (a) or 147 (b), there is no need to present the reasons for re-evaluation in the notice which is recorded. Failure to di…
- COMMISSIONER OF INCOME-TAX v. UNITED COMPUTERS SERVICES (P.) LTD. 2001 PTD 3510
Depreciation Extra Shift Allowance Computers cannot be claimed with respect to Extra Shift Allowance Computers Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, R5…
- COMMISSIONER OF INCOME-TAX v. HINDUSTAN CONDUCTORS (PVT.) LTD. 2001 PTD 3524
Interest on the loan capital, which means that the interest appraising officer is paid interest for non-commercial reasons, which is paid annually in the amount of Rs 2 lakh from the charity trust est…
- SABLE WAGHIRE TRUST v. S.R. ACHYUTA RAO 2001 PTD 3545
Re-evaluation Notice Wright writ petition Notice of challenge to re-examination and documents supporting such challenge Not filing by revenue and respondent's affidavit pending an application for almo…
- COMMISSIONER OF INCOME-TAX v. CHEMET 2001 PTD 3602
Business Expenses Denied Expenses 1961 Indian Income Tax Rules, 1962, R 6D…
- K. SUDHAKAR S. SHANBHAG v. INCOME-TAX OFFICER 2001 PTD 3835
Re-evaluation is re-evaluated for the benefit of the Revenue Income which cannot be deducted from the Indian Income Tax Act, 1961, 5 147, for purposes of re-evaluation.…
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