Calcutta High Court India — Judgments of 1986

3 reported judgments of the Calcutta High Court India from 1986.

• COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA v. CHRESTIAN MICA INDUSTRIES LTD. 1986 PTD 607

  Section 10 (2) (vii) Icy nature of trade is a venture of the nature of trade sold to Mining 14, 100 subsid subsidiary of plants and machinery, on receipt of difference in excess of original written va…

• COMMISSIONER OF INCOME-TAX, CENTRAL V, CULCUTTA v. MESSRS NEW SWADESHI MILLS OF AHMEDABAD LTD. 1986 PTD 704

  The assessee's case was that, on the basis of the assessee's obligation to pay the deduction for the assessee, the assessee's case was that the prohibition contained in section 40A (7), the Indian Inc…

• COMMISSIONER OF INCOME-TAX, WEST BENGAL II v. HIND COMMERCIAL COMPANY 1986 PTD 762

  Section 26A & (66 (1)) Registration of the firm's renewal of the registration tribunal stating that the renewal of registration under section 26A of the Income-tax Act, 1922, wrongly refused to be est…

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