Calcutta High Court India — Judgments of 2000
27 reported judgments of the Calcutta High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. SHIRINBAI ABDULLAHBAI 2000 PTD 96
The assessment of the failure to disclose the material fact of the assessment was completed in accepting the income from the property of the house, after the inspector found that the house was jointly…
- DEBASISH MOULIK v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 142
The appellate authority has the power to withhold tax collection from the collection of taxation so that it is capable of establishing appropriate matters for the effective use of the appellate powers…
- SRI SRI RADHSHYAM JEW v. VALUATION OFFICER 2000 PTD 217
An appraisal order is appended to a written valuation report of an asset or an order of valuation; an appeal can be filed against a price report made under section 16A. Indian Wealth Tax Act, 1957, Se…
- SRI SRI. ISWAR BENODESWAR MAHADEVE v. COMMISSIONER OF INCOME-TAX 2000 PTD 250
Delay in tax receipt for tax payment has been applied to sub-section (2A) of Section 31 interest law; Indian Wealth Tax Act, 1957, Section 31…
- COMMISSIONER OF INCOME-TAX v. SOVA BAJORIA 2000 PTD 538
Covering fines will result in filing returns regarding filing of income details, and especially when the amount to cover the details of income affects the sale of jewelry on 21 3 1978, and the sale am…
- COMMISSIONER OF INCOME-TAX v. COATES OF INDIA LTD 2000 PTD 598
Before claiming a deduction for faulty loans, the terms must be reached by the Assisi in an honest decision not to realize the facts and circumstances of making a mistake or extremely difficult to rep…
- COMMISSIONER OF INCOME-TAX v. MACNEILL MAGORE LTD. 2000 PTD 618
Revision Commissioner Revenue Export Markets' Prejudicial Weight Reduction Rule 7 In the interests of development allowances, it is not necessary to maintain an office or agency outside India that sel…
- COMMISSIONER OF INCOME-TAX v. JOYTSNA PODDAR 2000 PTD 641
Shares revised transfer interest not challenged CIT was not allowed to speculate on the basis that the transaction was not a genuine Indian Income Tax Act, 1961, section 263.…
- COMMISSIONER OF INCOME-TAX v. TRUSTEES OF KESHAV MOHTA FAMILY TRUST 2000 PTD 660
The trust representative will be the wife of the minor when the trust is born to inspect the trust representative. There is no assurance that such a marriage will ever be in place to fulfill the purpo…
- J.M.D. MEDICARE LTD. v. UNION OF INDIA 2000 PTD 697
Exemption Industrial Planning ????? The manufacture or processing of goods, which means that the purchase of scanners from Essex, a medical diagnostic center overseas, will be paid for five years on p…
- SALBONI HATCHERIES v. UNION OF INDIA 2000 PTD 732
An alternative remedy for scrutinizing the diagnosis under section 143 (3) cannot be entertained under appeal by the Indian Income Tax Act, 1961, Sections 143 and 253 of the Constitution of India, Art…
- COMMISSIONER OF INCOME-TAX v. ANAND & CO 2000 PTD 823
Income subsidy subsidiary companies that do export business only receive subsidy or cash assistance from the Indian Cotton Mills Federation Federation. The truth will be born. Depending on the discret…
- COMMISSIONER OF INCOME-TAX v. BALLABH PRASAD AGARWALLA 2000 PTD 1001
Appellate Tribunal has no inherent power of review The powers of review should be clearly given by the Constitutional Tribunal denying certain payments because they were not made through cross-bank dr…
- CHOTANAGPUR INDUSTRIAL GASES (P.) LTD. v. COMMISSIONER OF INCOME TAX 2000 PTD 1018
The hearing of the case of the transfer case will be heard unless the reasons for the transfer are given in the notice under section 127, the reply will not be received which will not give a waiver of…
- PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 1757
Approval of the CIT order of CIT, section 142 (2A) of the Constitution of section 142 (2A) to designate a particular firm to act as a condition of the audit audit before the accounts are verified A) U…
- ASSOCIATED PIGMENTS LTD. v. COMMISSIONER OF INCOMETAX 2000 PTD 1874
The deduction in business expenses will only be allowed on the actual payment. Taxes Act, 1961, Section 43B…
- HUM BOLDT WEDAG INDIA LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 2000 PTD 2283
Estimated income escapes, which means that Assisi had shown a loss due to receipt shown by taxable tax in the previous year due to the receipt of the original refund. Income tax is not allowed for tax…
- PEICO ELECTRONICS AND ELECTRICALS LIMITED v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 2506
The disclosure of information under section 143 (1) (A) under section 143 (1) (A) cannot be issued after giving notice under section 143 (2) of the Indian Income Tax Act, 1961, section 143.…
- PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 2582
Section 142 (2A) Accountability Complexity and Revenue Audit Requirements Must Meet Both Audit Terms Required by Assessing Officer and Chief CIT Without Applying Content to Chief CIT Assessing Officer…
- DEPUTY COMMISSIONER OF INCOME-TAX v. CENTRAL CONCRETE AND ALLIED PRODUCTS LIMITED 2000 PTD 2609
Tax deduction at source 244A Source return law Section 244A provides source for payment of interest on surplus tax. ; Indian Income Tax Act, 1961, Sections 214 and 244A [Central Concrete and Allied Pr…
- NATIONAL ENGINEERING INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2619
There is no difference in discount and premium with respect to Debenture Premium Debentures Company expense is to be spread over several years between the date of redemption and the date of redemption…
- COMMISSIONER OF INCOME-TAX v. HOWRAH FLOUR MILLS LTD 2000 PTD 2765
Appeal to the Review Tribunal's order passed by the CIT for appeal to the Review Appeal Tribunal, the order is not justified on any basis other than the order made by the CIT in the Indie Taxes Act, 1…
- COMMISSIONER OF INCOME-TAX v. SHEKHAWATI RAJPUTANA TRADING CO. (P.) LTD. 2000 PTD 2833
Business Loss The loss on the sale of shares to the chairman of this company is not proof that the transaction was genuine, there is no evidence that there was no other buyer selling when the broker c…
- SARDA PLYWOOD INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3454
The above-mentioned expenditure on disallowing business expenses does not mean advertising on advertisements is not equivalent to presenting articles to dealers. Can go…
- COMMISSIONER OF INCOME-TAX v. SUBARNA PLANTATION AND TRADING CO. LTD 2000 PTD 3510
CET Appeal Editing Options The Appeal Order cannot be revised on the theory of the Assessing Officer's Order of Merger which is integrated into the Appeal Order before the Appeal pending pending appea…
- J.C.T. LIMITED v. COMMISSIONER OF INCOME-TAX 2000 PTD 3557
The revision notice under section 636363 is a writable petition against the written notice if it was issued without jurisdiction or bead or in situations where there was no proper inspector, the asses…
- COMMISSIONER OF INCOME-TAX v. BASANT INVESTMENT CORPORATION 2000 PTD 3582
References The Indian Income Tax Act, 1961, section 256 could not be traced in fact because of the possibility of any other consequence.…
Other years — Calcutta High Court India
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