Calcutta High Court India — Judgments of 1980
5 reported judgments of the Calcutta High Court India from 1980.
- BIRLA BROTHERS (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, CENTRAL, CALCUTTA 1980 PTD 138
Section 23 Company profit is available to a profitable investor, not deductible for trading profit calculation.…
- LALA KARAM CHAND THAPAR v. COMMISSIONER OF INCOME-TAX 1980 PTD 237
Section (66 (1) law or fact reference question) The finding of a content-based tribunal cannot be interfered with with the High Court as to whether the transaction is in the nature of trade, which is …
- R. L. RAJGHARIA v. INCOME?TAX OFFICER 1980 PTD 358
Section 33 of the Appellate Tribunal disputes before the Income Tax Officer Appellate Assistant Commissioner; whether in this case the writ may be referred by the High Court to the Appellate Tribunal …
- COMMISSIONER OF INCOME TAX, WEST BENGAL-I v. GENERAL ELECTRIC COMPANY OF INDIA LTD. 1980 PTD 362
Section 35 The result of error correction or finding out whether the record was found to be inaccurate in a particular case, not to determine a particular factual question that the record shows throug…
- J. K. STEEL & INDUSTRIES LTD v. COMMISSIONER OF INCOME TAX, WEST BENGAL-I 1980 PTD 379
Section 10 (2) (xv) Business Expenses Commission, which is paid by the customer to the sales agent responsible for the payment, does not receive the commission excessively or is paid on an additional …
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