Calcutta High Court India — Judgments of 1983

2 reported judgments of the Calcutta High Court India from 1983.

• COMMISSIONER OF INCOME TAX v. CLIVE MILLS CO. LTD. (IN LIQUIDATION) 1983 PTD 105

  Section 28 (1) (c) imposes further penalties for concealing the revenue increase in gross income and concealing the income, for reasons that would result in the termination of penalties by the tribuna…

• COMMISSIONER OF INCOME-TAX, WEST BENGAL-II, CALCUTTA v. MESSRS R. MC. DILL & CO. (PVT.) LTD., CALCUTTA 1983 PTD 370

  Section 23 is an estimate already made by the ITO before proceeding under section 23A estimation tax, not the actual tax deductible for the determination of net commercial profit.…

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