Delhi High Court India — Judgments of 1993
16 reported judgments of the Delhi High Court India from 1993.
- 1993 PTD 494 1993 PTD 494
Deliberate Notice Writing Challenge Notice Deliberately misrepresenting facts…
- KUSUM ANSAL v. COMMISSIONER OF INCOME-TAX 1993 PTD 520
Circle of Reference to the High Court An Appeal Order on Counsel's Jurisdiction Approved by the Appellate Tribunal Frequently Asked Questions of the Law in respect of Different Assessment Years or Dif…
- COMMISSIONER OF WEALTH TAX v. A.K. TANDON 1993 PTD 558
Exempt house or shareholder of a firm belonging to the firm that belongs to the firm partner which is part of the Indian Wealth Tax Act 1957, section 2 (c), 2 (m), 3, 4 (1) (b) And with the exception …
- SARLA DEVI SINGHANIA v. COMMISSIONER OF WEALTH TAX 1993 PTD 1090
Reference to Land Compulsory Acquisition Land Compensation Initially, the claimant who claims to be compensated can initially receive compensation paid in the form of net income. 1957, Section 27…
- COMMISSIONER OF WEALTH TAX v. PRITHVI RAJ & CO. 1993 PTD 1375
The review of the order by the Assessing Officer by the Industrial Property Assessment Commissioner does not show that the value accepted by the Assessing Officer was discriminatory for the Revenue Co…
- PUNJAB AUTO ENTERPRISES v. COMMISSIONER OF INCOME-TAX 1993 PTD 1388
The reference to the question raised by the first judgment of the High Court order could not be issued in the Indian Income Tax Act, 1961, section 256 (2).…
- COMMISSIONER OF INCOME TAX v. MARALACSHMI SUGAR MILLS CO. LTD. 1993 PTD 1395
Price in trade…
- COMMISSIONER OF INCOME-TAX v. MODI INDUSTRIES LTD. (NO.1)- 1993 PTD 1401
The Business Expenses Commission paid to the Sales Agent Tribunal finding that the Sales Agent Tribunal had granted permission to deduct commissions. There was no question of law in the Indian Income …
- MODI INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1406
Business expenses should be solely and exclusively for the purpose of trading commissions solely that they are paid to a single selling agent Competitive duties for the sale of competing products in t…
- COMMISSIONER OF INCOME-TAX v. CHELMSFORD CLUB LTD. 1993 PTD 1455
House Property Members \ Clubs Received No Rent From Property For Business Or Business Not In Club Occupation Indian Income Tax Act, 1961, Tax Year By Year li r \ n General Principle Mutual Houses Are…
- MODI SPINNING AND WEAVING MILLS CO. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1465
Before the depreciation of the Indian rupee, import development waiver machinery should be paid in installments dev Original Price \ Indian Income Tax Act, 1961, Sections 33 and 43A (2) Business Expen…
- COMMISSIONER OF INCOME-TAX v. SHANKAR TRADING CO. (P.) LTD 1993 PTD 1482
The reference question cannot be answered because the CIT cancels the assessment and instructs the ITO to make a fresh assessment after inquiring about two items of cash credit. The decision made afte…
- GOODWILL INDIA LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1490
Correction of errors: Claims for deduction of business expenses surtax cannot be validated, Income Tax Act 1961, Sections 37 and 154…
- KEDAR NATH MODI v. COMMISSIONER OF INCOME-TAX 1993 PTD 1492
Expendable Income Expenditure Expenditure on family leave with family and servants for a month in Kashmir…
- COMMISSIONER OF INCOME-TAX v. MAHAVIR PRASHAD & SONS 1993 PTD 1499
Interest on partners denied stable business expenses is not paid to the Indian Income Tax Act, 1961, Section 40 (b).…
- COMMISSIONER OF INCOME-TAX v. MOTI SAGAR KAPOOR 1993 PTD 1506
Correction of errors Advance tax error must be clearly debated Correction proceedings not valid Question whether interest was payable under section 214 or not revoked interest in the process of amendi…
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