Calcutta High Court India — Judgments of 1994
30 reported judgments of the Calcutta High Court India from 1994.
- SWAIKA OIL AND PRODUCE CO. (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 44
Property Inclusion suit is not being filed against tenant rents.…
- COMMISSIONER OF INCOME-TAX v. GOKUL CHAND AGARWAL 1994 PTD 183
Appeals to appeal tribunal jurisdiction for correction of errors can only be corrected on record clear error Tribunal cannot review its order Indian Income Tax Act, 1961, Section 254 (2).…
- COMMISSIONER OF WEALTH TAX v. VIKRAM SWARUP 1994 PTD 248
Asset Price The Company's unallocated share of the Indian wealth tax rules, from 11 to R1 D of 1957, provides for the deduction of tax and gratuity shown on the Company's balance sheet, as the deducte…
- COMMISSIONER OF INCOME-TAX v. ANARA DEVI CHARITABLE TRUST 1994 PTD 341
With the exception of the sale of assets held by the Charity Trust Capital to the Charity Trust, there was no question as to whether the entire amount was invested in the acquisition of other capital …
- COMMISSIONER OF INCOME TAX v. S.C. LAUL 1994 PTD 360
The appellate tribunal's powers were passed after considering the original evidence evidence to rectify its order. The subsequent order remands the matter for a new inquiry to the ITO, the appropriate…
- COMMISSIONER OF INCOME-TAX v. SOORAJMULL NAGARMULL 1994 PTD 365
Delay in filing returns does not have to prove the museum rate, but after 43 months of tremendous delay, the Tribunal canceled the fine on account of a dispute between the litigation partners, seizing…
- INDIA PERRO ALLOY INDUSTRY PVT. LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 376
When the tax liabilities are determined and the demand notice is issued, the assessment of the extent of the assessment is fulfilled when the period passed by the High Court in order to withhold the o…
- COMMISSIONER OF WEALTH TAX v. B.K. CHATTERJEE 1994 PTD 394
Deductions in net wealth are not delegated under any section of the Income Tax Act or pursuant to section 192 of the Indian Income Tax Act, 1961. There is an automatic legal obligation to deduct tax d…
- MINING MACHINERY AND EXPLOSIVES (P.) LTD v. COMMISSIONER OF INCOME-TAX 1994 PTD 398
Business expenses…
- COMMISSIONER OF WEALTH TAX v. BHASKAR MITTER 1994 PTD 413
Exemption on waiver securities The maximum limit on the assets mentioned in Sections 5 (1) (xv) and Section 5 (1) (xvi) of the Indian Wealth Tax Act 1957 can be made only if such assets are 1,50. , 00…
- COMMISSIONER OF INCOME-TAX v. RICHARDSON AND CRUDDAS LTD. 1994 PTD 423
Under the Special Government Act, under the Special Act, by the government money collected in the administrative compensation and administrative expenses of the recipients of interest derived from the…
- ORIENTAL COTTON CORPORATION AND MILLS LTD v. COMMISSIONER OF INCOME-TAX 1994 PTD 427
Correction of Errors The fault was assessed by Assisi from leasing land, machinery and building in which machinery was appraised, which assessed the income from the property, Assisi claimed that the l…
- COMMISSIONER OF INCOME-TAX v. WILIARD INDIA LTD, 1994 PTD 441
Advance tax interest, advance tax filing of incorrect tax estimates is not automatic but arbitrary ITOs must pass a spelling order, non-bid order is invalid and the Income Tax Act, 1961, is obliged to…
- COMMISSIONER OF INCOME-TAX v. HIND WIRE INDUSTRIES LTD. 1994 PTD 461
Error correction is not a universal application of correction theory. Applying a correction order When editing the original order on a particular query When the order of correction is approved, the in…
- COMMISSIONER OF INCOME-TAX v. PRAMIA ENGINEERING PVT. LTD. 1994 PTD 476
Surrender of Land Transfer to Capital Lease for Transfer of Indian Income Tax Act, 1961, Sections 2 (47) and 45…
- COMMISSIONER OF INCOME-TAX v. AMERICAN EXPORT LINES INC. 1994 PTD 630
Correction of error To reduce the value of loss applicable to non-residential shipping concerns, go ahead and prevent damages and deportations that would include section 44B of the Indian Income Tax A…
- COMMISSIONER OF WEALTH TAX v. SMT. DAMYANTI DEVI JHUNJHUNWALLA 1994 PTD 672
The net amount of money paid for the purchase of shares in a flat is for any rental agent to receive the execution of any entry and to assess the entitlement of the flat to rent and profit from the pr…
- COMMISSIONER OF WEALTH TAX v. SUN JUTE PRESS (P.) LTD. 1994 PTD 764
The effect of any material regarding the lease on a sub-lease after a certain portion of the property property for business purposes used by the exempt property company for business purposes. The answ…
- COMMISSIONER OF INCOME-TAX v. CHANDBALL RICE MILLS (P.) LTD. 1994 PTD 780
Failure to disclose the material facts necessary for the evaluation of the scope of the assessment ITO's options was not an actual review proceeding on the basis of the creditors' acknowledgment in th…
- COMMISSIONER OF INCOME-TAX v. OBEROI BUILDING AND INVESTMENT (PVT.) LTD 1994 PTD 810
Capital Count and Securities Capital Gain Count…
- COMMISSIONER OF INCOME TAX v. MCLEOD & CO. LTD. 1994 PTD 823
The head of revenue is business income or property-based accessory, which serves as the managing agent for a large number of companies. The entire building, which is scrutinized by a company that is r…
- COMMISSIONER OF INCOME-TAX v. PADMAVATIRAJE COTTON MILLS LTD. 1994 PTD 878
The year in which expenditure is allowed Ordinance 15 5 Receiving Market Fee Received by Collector Collecting Fees demanded by the Collector on 4 198 1983 1983 84 Indian Income Tax Act, 1961, Section …
- COMMISSIONER OF WEALTH TAX v. SMT. MRIDULA KANORIA 1994 PTD 911
Purchase of shares from exempt deduction loans to find that some portion of the shares were purchased from the appraiser's own funds and some of the shares were purchased with borrowed funds, with the…
- COMMISSIONER OF INCOME-TAX v. KUSUM PRODUCTS LTD. 1994 PTD 976
In view of the 1974 1974 review of the interest earned under section 214, the concealment portion of the income of Germany does not provide any evidence that 654 75 SCC claims that the amount was esti…
- COMMISSIONER OF INCOME-TAX v. VINAR SYSTEMS (PVT.) LTD. 1994 PTD 1075
Business expenses liability for sales tax Sales tax collection related to the last quarter of the year cannot be paid before the end of the accounting year, after which the sales tax paid on legal fix…
- COMMISSIONER OF INCOME-TAX v. H.P. LOHIA 1994 PTD 1091
Interested borrowers on borrowed capital are used in forward-looking loans. Some of the loans that are on borrowed capital are not related to the interest that the lender receives. Income Tax Act, 196…
- COMMISSIONER OF WEALTH TAX v. SMT. MOHINI DEVI CHORARIA 1994 PTD 1142
Residential Home Assessment Multiple Homeowner's Option to Choose Residential Home Selection under section 7 (4) of the Indian Wealth Tax Act, 1957, is used in an assessment year Option No No Scale Re…
- COMMISSIONER OF INCOME-TAX v. VIDYUT METALLICS LTD. 1994 PTD 1146
Business Expenses Limits on employee travel expenses, hotel accommodations and day-to-day allowances do not extend to work allowance unless otherwise allocated solely for business purposes. The Indian…
- COMMISSIONER OF INCOME-TAX v. SARALA DEVI BIRLA 1994 PTD 1162
Failure to disclose material facts necessary for assessment is valid Indian Income Tax Act, 1961, section 147 (a).…
- MACHINO TECHNO SALES PVT. LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 1200
Advance Tax Failure Failure to Revise Advance Tax Estimates The Indian Income Tax Act, 1961, Sections 209, 210, 212, 273 can be initiated on the basis of the latest ITO legal reviewer's Income Penalty…
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