Calcutta High Court India — Judgments of 1971
17 reported judgments of the Calcutta High Court India from 1971.
- COMMISSIONER OF INCOME-TAX, WEST BENGAL v. NAWN ESTATES (PRIVATE) LTD. 1971 PTD 55
Income Tax Business Expenses House property that is granted to the bank for over draft to a third party guarantee commission is assessed as income to pay for municipal tax returns, revenue heads Wheth…
- COMMISSIONER OF INCOME-TAX, CALCUTTA v. BOARD OF MUTWALLIS TO THE WAKF ESTATE, EBRAHIM SOLAIMAN SALEJI 1971 PTD 163
Exemption relied upon for charitable purposes which gives priority to the poorer offspring of settlers, whether it be for charitable / public utility tests Indian Income Tax Act, 1922, section 4 (3) (…
- COMMISSIONER OF INCOME-TAX v. CALCUTTA TRAMWAYS Co. LTD. 1971 PTD 245
Depreciation Electric tramway Excess depreciation and development waiver on old chassis YT1 permissible Indian Income Tax Act, 1922, new on section 10 (2) (vi), (through) and (vi) Income tax rules, 19…
- PILANI INVESTMENT CORPORATION LTD. 1971 PTD 264
Why should a notice of submission of an order under section 23A, Income Tax Act, 1922, be served in a written notice that such an order was banned under section 34 (3), with the notice to the Income T…
- AUTOMOBILE ASSOCIATION OF BENGAL v. COMMISSIONER OF INCOME-TAX, CALCUTTA 1971 PTD 280
Mutual Concerns Advertising charges received from members of the Automobile Association's Publishing Magazine, whether the cost of producing the entire journal may be specified in the Income Tax Act o…
- JHABARMULL AGARWALLA v. KASHIRAM AGARWALLA 1971 PTD 452
The Income Tax Officer shall seek records in the custody of the Power Income Tax Act, 1961, Section 131 (1) Civil Procedure Code, 1908, O XIII, r 10…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL II v. SATISH CHURN LAW 1971 PTD 457
The penalty is simply misinterpreting the credit entry even though the legality of concealing fines is the Indian Income Tax Act, 1922, section 28 (1) (c).…
- ABDUL GANI HAJI HABIB v. COMMISSIONER OF INCOME-TAX, WEST BENGAL III 1971 PTD 460
Damage to Income Tax Damage to Assumptions Setting Up Some Contracts By Paying Differences in Forward Contracting Businesses The absence of an initial intention to settle such agreements through diffe…
- COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA v. BIRLA BROS. (PRIVATE) LTD. 1971 PTD 496
The Income Tax Bad Debt Bank is guaranteed for a company whose finance is financed by the Bank. In the event of a loan on the bank business, the Indian Income Tax Act, 1922…
- COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA v. ASSOCIATED INDUSTRIAL DEVELOPMENT CO. (PVT). LTD. 1971 PTD 643
The share of the company whether the shareholder gets the amount received by the shareholders rather than the shareholders' rights rather than the shareholder's rights, the capital gains the Indian In…
- COMMISSIONER. OF INCOME-TAX, WEST BENGAL I v. NATIONAL AND GRINDLAYS BANK LTD. 1971 PTD 659
Income tax revenue is considered to meet company-generated obligations in London over bank by tax in taxable areas. (1)…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL II v. A. N. CHOWDHURY 1971 PTD 711
Transfer of assets to wife and minor child Transferred from A to B as trustee for benefit of BA and minor child Transfer to A for wife benefit and child benefit B Transferred to B as A Date 16 (3) Sec…
- HARNANDRAI BADRIDAS v. COMMISSIONER OF INCOME-TAX, CALCUTTA 1971 PTD 717
Refusal to renew entry to confirm renewal…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL v. ALUMINIUM CORPORATION OF INDIA LTD. 1971 PTD 751
Business Expenses Single Sales Agency's commission payment on all sales has no effect on the sale by the Contracting Agent to pay the commission to the agent, whether allowable Indian Income Tax Act, …
- COMMISSIONER OF INCOME-TAX, WEST BENGAL-III v. KALLU BABU LALCHAND 1971 PTD 935
Re-appraisal of Hindu Non-Divisible Family Member as Managing Director, HC For the year before the income estimate was saved or not, the apex court's decision regarding the threshold came from the Ind…
- COMMISSIONER OF INCOME-TAX, CALCUTTA v. KEJRIWAL TRADERS 1971 PTD 1006
Fine Registration The legal dissolution of a firm's retirement regulation during the retirement and accounting years of a partner resulted in legal work for a portion of the year as a result of the In…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL v. BENGAL ASSAM INVESTORS LTD. 1971 PTD 1042
Business and Capital Expenses Business B (2) (ii) to obtain registration of shares of company…
Other years — Calcutta High Court India
2002 · 2001 · 2000 · 1999 · 1998 · 1996 · 1995 · 1994 · 1993 · 1989 · 1986 · 1983 · 1982 · 1980 · 1973 · 1972 · 1971 · 1970 · 1969 · 1968 · 1966 · 1965 · 1964 · 1963 · 1960
Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.