Calcutta High Court India — Judgments of 2001
29 reported judgments of the Calcutta High Court India from 2001.
- BRITANNIA INDUSTRIES LIMITED v. DEPUTY COMMISSIONER OF INCOME-TAX 2001 PTD 31
The fair market value of the property was higher than the valuation capital gains shown in the return and the officer who evaluated the value accepted by the sizing officer, based on this report, no c…
- SHAW WALLACE & CO. LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 2001 PTD 55
Regular diagnosis and block assessment returns were filed, but no assessment must be made before the block assessment of the search. Regular assessment received under section 143 (1) of the Indian Inc…
- GOUTAM ROY v. COMMISSIONER OF INCOME-TAX 2001 PTD 143
Tax Garnishment Procedure Appraisal against Assessment Assessment on the basis of rent-related building property on the property is pending Demand or any request for recovery proceedings Applicant's a…
- COMMISSIONER OF INCOME-TAX v. BALARAMPUR CHINI MILLS LTD. 2001 PTD 149
Capital Expenditure Receipt of Sugar Extension of the plant to take advantage of the additional free sale quota This additional funds are used only to repay loans from financial institutions, ie loans…
- COMMISSIONER OF INCOME-TAX v. DHAWAN INVESTMENT AND TRADING CO. LTD. 2001 PTD 219
Indian Income Tax Act 1961 Damage in the sale and sale of business loss Shares of transactions by registered share brokers with the stock exchange records to quote the prices of the Indian Income Tax …
- KESHAB NARAYAN BANERJEE v. COMMISSIONER OF INCOME-TAX 2001 PTD 233
The rules of the appeal procedure in writing are contained in O 41. 22 of the Civil Code of Conduct cannot be applied to any appeal or cross objection by the respondent, the matter cannot be raised at…
- HOPE (INDIA) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 248
Earnings Income Income Property Property Assessment Maintaining accounts on the trading system Tenants agree to pay increased rent with the former effect. Taxes Act, 1961, Sections 5, 22 and 23…
- I.T.C. LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2001 PTD 286
The issuance of an Assessment Audit Writ Petition Order against the Order under Section 142 (2A) Order, reviewing proceedings and observing that payment of auditor's fees will be considered at the fin…
- K. M. SADHUKHAN & SONS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 399
Credits in the revaluation cash that have been accepted as real loans in the actual assessment have been reopened based on the statements of the lenders, this review to identify the creditors and prov…
- COMMISSIONER OF INCOME-TAX v. TODI TEA CO. LTD. 2001 PTD 435
The Indian Income Tax Act 1961 estimates the expenditure, a tea company's contract for the supply of tea is allowed to be deducted as deduction for this year although the Indian Income Tax Act, 1961, …
- COMMISSIONER OF INCOME-TAX v. SHREE SHEW SHAKTI MILLS (P.) LTD. 2001 PTD 498
The Indian Income Tax Act 1961 depreciation flat used for business purposes does not stand in the name of the Flat Director nor has the Company's review been remanded for further inquiries with the di…
- COMMISSIONER OF INCOME-TAX v. BENGAL WATERPROOF LTD. 2001 PTD 628
Calculation of Earnings The Accrual of Income is the amount of time received by a non-resident company under the contract that the board of directors resolves to receive on a cash basis, before the co…
- COMMISSIONER OF INCOME-TAX v. PADMAVATI RAJE COTTON MILLS LTD. 2001 PTD 720
Payment of Market Fees to the Business Expenses Market Committee Payment of over Rs 2,500 by cash attached by the Market Committee to the proportional request by the ITO which was not ready to accept …
- COMMISSIONER OF WEALTH TAX v. P.P. GHOSH 2001 PTD 1404
Revision means the valuation officer's assessment report available to the WTO at the time of the completion of the assessment of the real estate valuation of the record, valid under the CWT Revision S…
- COMMISSIONER OF WEALTH TAX v. P.P. GHOSH 2001 PTD 1773
Appeal to the Commissioner of Income Tax (Appeals), Taxes Act, 1961, Sections 220 and 246…
- SASHANK INVESTMENT AND CONSTRUCTION (PVT.) LTD. v. INCOME-TAX OFFICER COMPANIES WARD 12(3) 2001 PTD 2182
Tax Clearance Certificate Property Transfer Section 230A General Income Tax Tax Clearance Certificate Under Indian Income Tax Act, 1961, Section 230A…
- 2001 PTD 2301 2001 PTD 2301
Indian Income Tax Act 1961 Business Expenses Customs Duty Liability Customs duty sought after the end of the accounting year…
- MANDIRA MUKHERJEE v. COMMISSIONER OF INCOME-TAX 2001 PTD 2329
Assets of income from other sources of property or from other sources, occupying the land as a non-agricultural tenant factory shed and other sources of rent paid to the assessing tenant. The income i…
- COMMISSIONER OF INCOME-TAX v. SIJUA (JHARRIAH) ELECTRIC SUPPLY CORPORATION LTD. 2001 PTD 2667
Business expenditure is the acquisition of ground power obtained by the State Government Acquisition Act, which provides that the total amount paid to the Assissee will be reduced by the gratuity paid…
- COMMISSIONER OF INCOME-TAX v. SHREE DURGA AGENCIES LTD. 2001 PTD 2714
The scope of the revised Commissioner's powers (c) was inserted after the explanation in section 263 when the powers of influence extend to the matters which are not considered or decided by the Commi…
- COMMISSIONER OF INCOME-TAX v. JYOTSNA RANI SAHA 2001 PTD 2755
References Search for property by other tribunal in which the income from the ESC was comprehensive and was not fully generated from houses, some of the revenue was from other sources, including expen…
- JOINT COMMISSIONER OF INCOME-TAX v. I.T.C. LTD. 2001 PTD 2761
The Special Auditor's scope of section 142 (2A) is the only measure to determine the complexity of the accounts to decide whether a special auditor should be appointed by the Indian Income Tax Act, 19…
- BANK OF TOKYO MITSUBISHI LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 3270
Refund adjustments can only be made through the Revenue for the year following the refund. Revenue has to be checked before the Indian Income Tax Act, 1961, section 245 of such adjustment.…
- SHAW WALLACE & CO, LTD. v. INCOME-TAX APPELLATE TRIBUNAL 2001 PTD 3498
Appellate Tribunal can appeal for written powers Tribunal Power of Retrieval Tribunal cannot reconsider its entire order and cannot re-appeal appeal Question which is the amending power Tribunal order…
- COMMISSIONER OF INCOME-TAX v. UNIT CONSTRUCTION CO. (PVT.) LTD. 2001 PTD 3571
Investment Allowance Industrial Company Industrial Company engaged in construction work estimating construction Is an industrial company accredited by the Investment Allowance Indian Income Tax Act? 1…
- COMMISSIONER OF INCOME-TAX v. RENUKA GANGULY 2001 PTD 3593
Assessment of the person's concern for the death of the owner of a physical concern…
- COMMISSIONER OF INCOME-TAX v. KANUBHAI ENGINEERS (P.) LTD. 2001 PTD 3720
Re-evaluation of Income Tax (Return and Correction of False Announcements) Rule 1969 Revision Evaluation The CIT may revise the original Income Tax Order if it reviews the Indian Income Tax Act 1961, …
- LEDO TEA CO. LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 3747
Depreciation for Examples Example ownership of a building, plant or machinery means the owner in section 32 means a person who buys a tea property with his plant and machinery from his own property an…
- COMMISSIONER OF INCOME-TAX v. J.K. INDUSTRIES LTD. 2001 PTD 3776
Indian Income Tax Rules 1962 The increase in capital does not claim to reduce the cost of capital, therefore, the price allowed by the ITO has to be returned or depreciated by the ITO in the correspon…
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