Delhi High Court India — Judgments of 1999
31 reported judgments of the Delhi High Court India from 1999.
- REGAL THEATRE v. COMMISSIONER OF INCOME-TAX 1999 PTD 263
Terms of interest deduction on loan capital Once the conditions have been met, the firm tribunal finds that this portion of the loan has been diverted to non-business purposes, not fact-finding, but o…
- DR. RAVI SINGH v. UNION OF INDIA 1999 PTD 549
Purchase of immovable property in the custody of the Central Government to prevent any order under section 269 UD of the Central Refuse Tax Act, 1961, any order passed by the proper authority is not d…
- COMMISSIONER OF INCOME-TAX v. J.K. SYNTHETICS LTD. 1999 PTD 936
Reference Business Expenditure Estimator 6 On 1982, a kiln planting a raw mill plant started on 28 198 1982 Cement production began on 18 12 1982, out of 28 7 1982 to 18 12 1982 cost, 54,09 The estima…
- COMMISSIONER OF WEALTH TAX v. SETH LALIT MODI 1999 PTD 957
The value of immovable equity shares of a company other than an investment company or a managing agency company means the compulsory deposit made under the Indian Wealth Tax Rules, 1957, Indian Proper…
- A.H. DALMIA v. COMMISSIONER OF WEALTH TAX 1999 PTD 988
The amount paid by the property on demand under the Income Tax Act, Wealth Tax Act, Gift Tax Act, etc. means the assets, relevant, amounted to the Assisi in pursuant to the orders of the appellants af…
- COMMISSIONER OF INCOME-TAX v. GHASITA MAL MELA RAM 1999 PTD 1014
Business Last year The firm's dissolution firm and the new firm formed The new company operating the dissolution firm was a new company entitled to adopt the previous year, different from the one adop…
- ASHOK KUMAR AGGARWAL v. INCOME-TAX APPELLATE TRIBUNAL 1999 PTD 1465
Tax Receipts Appeal Tribunal Appeal / Tribunal Powers Option to Withhold Procedure The Tribunal cannot deny that the CIT was already subject to the Income Tax Act, 1961, Section 158 BC. Has given. And…
- ROHTAK TEXTILES MILLS LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1471
Business expenses are penalties and penalties paid under Section 14B of the Employees \ Provident Funds Act, penalties because the business expenses are the Indian Income Tax Act, 1961, Section 37 Ind…
- SURAM CHAND RAHLAN v. COMMISSIONER OF INCOME-TAX 1999 PTD 1560
Section 139 (4), original returns filed under the revised return benefit register under section 153 (1) (c), the Indian Income Tax Act, 1961, sections 139 (4), (5) and 153 ( 1) has been filed under (c…
- COMMISSIONER OF INCOME-TAX v. JAIPUR GOLDEN TRANSPORT 1999 PTD 1771
Fines and penalties not deducted in respect of municipal traffic offenses, business income tax,…
- COMMISSIONER OF INCOME-TAX v. NORTHERN INDIA IRON AND STEEL CO. LTD. 1999 PTD 1788
New Industrial Planning Special Deduction Condition Example There was no control over the leasing of machinery or the use of article preparation machinery, nor could it be stated in the Article 80 J I…
- NATH BROS. EXIM INTERNATIONAL LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1806
The Appraisal Draft Evaluation Order Act applies Section 144B is regulatory and related to studies that were not completed before the Indian Income Tax Act, 1961, before 1 st 1976, section 144 b evalu…
- GOYAL GASES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1943
The Tribunal quoted the property deemed to be extortionate, that the sale transaction was not genuine and that the appraiser did not own the property. Question not created.…
- COMMISSIONER OF INCOME-TAX v. BHARAT STEEL TUBES LTD. 1999 PTD 2004
Employees who do not allow business expenses are paid cash allowance to cover fixed-house rent costs and are fined by Section 40A (5) Indian Income Tax Act, 1961, Section 40A Business Expenses. And pe…
- COMMISSIONER OF INCOME-TAX v. MOTOR AND GENERAL FINANCE LTD 1999 PTD 2440
Troubleshooting Business Expenses ITOs, Disallowing Surfax Deductions in the Original Assessment The Tribunal's order directing such deductions in the tribunal's correctional process was invalid The I…
- COMMISSIONER OF INCOME TAX v. MANORANJAN PICTURES CORPORATION (P.) LTD. 1999 PTD 2684
Income Capital or Income Receipt General Principle Assisi, while distributing and screening cinema films, considered Assisi to enter into partnership agreements to increase financing for his business,…
- MOHAL CHAND BHARDWAJ v. UNION OF INDIA 1999 PTD 2754
The written appeal about alternative treatment can be challenged in the appeal against the order of presence of diagnostics which will be in accordance with the diagnostic order. Not an Indian Constit…
- BHRIGURAJ CHARITY TRUST v. COMMISSIONER OF INCOME, TAX 1999 PTD 2839
Charitable Purposes Charity Trust The Purpose of Trust Is Not Completely Charitable The amendment of the trust deadline suit filed in the Civil Court suit 5 5 10 1972 allowed the civil court to restor…
- DELHI DEVELOPMENT AUTHORITY v. INCOME-TAX OFFICER 1999 PTD 3387
Refund Interest \ Diagnostic \ Default in default P, \ Valuation \, means the applicants (Delhi Development Authority) should not deduct tax through payment of interest paid to the buyers of flats and…
- TELETUBE ELECTRONICS LTD. v. COMMISSIONER OF INCOME-\'SAX 1999 PTD 3489
Demand for receipt of tax should be rejected by a reasonable order of the Indian Income Tax Act, 1961, Section 220 Constitution of India, RF 226…
- COMMISSIONER OF INCOME-TAX v. NATIONAL SPORTS CLUB OF INDIA (NO. 1) 1999 PTD 3510
Income mutual concern Rent receipts from members for whom the rooms are allowed by the Commercial Club with other facilities Income tax is not taxable Finding out the fact Business income or property …
- COMMISSIONER OF INCOME-TAX v. MODI RUBBER LTD. (NO. 1) T.C. NO.55 OF 1995, DECIDED ON 16TH SEPTEMBER, 1997 1999 PTD 3563
Income accrual mercantile system of accounting that sells goods to the buyer is not paid to the buyer and is a commercial loan which increases the interest demand on the commercial loan, issues a debi…
- COMMISSIONER OF INCOME-TAX v. MODI RUBBER LTD. (N0.2) 1999 PTD 3567
The change in the valuation method of the stock was exchanged by the tribunal, a method which, by the assessee, was a recognized and scientific method, allowed the tribunal to change, the Indian Incom…
- SURESH DESAI & ASSOCIATES v. COMMISSIONER OF INCOME-TAX 1999 PTD 3605
The reference jurisdiction is the High Court which, in respect of which the High Court should exercise, exercises territorial jurisdiction over the cesses of the Income Tax Act, 1961, Section 256 of t…
- COMMISSIONER OF INCOME-TAX v. J. C. MALHOTRA 1999 PTD 3630
Waiver award to an ITO reviewer by the Central Government in connection with the Voluntary Disclosure Scheme, thereby separately sanctioned by the Central Government, the award for waiver not the Tota…
- COMMISSIONER OF INCOME-TAX v. INDO JAVA & CO 1999 PTD 3675
Referral Business Loss Interest The question of deduction regarding the law whether to pay business loss and interest is the Indian Income Tax Act, 1961, section 256,…
- DR. KARNI SINGH JI OF BIKANER v. DEPUTY COMMISSIONER OF INCOME-TAX 1999 PTD 3773
Reason for making sure the diagnosis condition example…
- RAUNAQ INTERNATIONAL v. COMMISSIONER OF INCOME-TAX, 1999 PTD 3851
The Indian Finance Act, 1990, with the preceding effect from the income premium 1 16 162 on the sale of import privileges, to receive revenue on the Import Income Tax Act, 1961, Sections 2 (24) (VA) a…
- KIRTI CHAND TARAWATI CHARITABLE TRUST v. DIRECTOR OF INCOME-TAX (EXEMPTION) 1999 PTD 3927
Approval by the charitable trust commissioner should not be granted merely by looking at the trust generating device, but by renewing the approval of the original purpose of the trust which is related…
- ASHOK KUMAR v. COMMISSIONER OF INCOME-TAX 1999 PTD 3998
Reduction in interest or exemption from appeal to AAC in filing returns and advance tax estimates AAC's Appeal challenging the interest-bearing income tax is unable to retain the Indian Income Tax Act…
- COMMISSIONER OF INCOME-TAX v. M. K. YASHWANT SINGH 1999 PTD 4003
The delay in filing a return from the appellate assistant commissioner and the failure to file an estimate asserts a lie to AAC, irrespective of any result, of the properties of the Levy Denial of Tax…
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