Delhi High Court India — Judgments of 2000
37 reported judgments of the Delhi High Court India from 2000.
- KRISHNA GUPTA v. COMMISSIONER OF INCOME-TAX 2000 PTD 67
The existence of a written alternative remedy, whether its assessment order can be canceled or the remand justified, which questions the tribunal can examine in the jurisdiction of the appeal by the t…
- COMMISSIONER OF INCOME-TAX v. ARAN KUMAR SEN 2000 PTD 91
A reference to the High Court's jurisdiction is presented during the High Court hearing to restrict itself to questions arising out of the Tribunal's order and as such the High Court is referred to as…
- COMMISSIONER OF INCOME-TAX v. PYARE LAL 2000 PTD 154
Exemption in Capital Capital Assets Agricultural Land Exemption Regulations The sale of agricultural land to the entire municipality within the municipality does not include any area or village popula…
- DIRECTOR OF INCOME-TAX (EXEMPTION) v. INCOME-TAX APPELLATE TRIBUNAL 2000 PTD 201
The Tribunal's remand order dismissing the request for a writ petition of the Reference High Court has been barred as can be done on 21 2 1994 regarding the appraising officer. 6 6 1994 By the Commiss…
- COMNVSSIONER OF WEALTH TAX v. PREM NATH MOTORS (PVT.) LTD 2000 PTD 228
The reference to investment in incomplete and incomplete factory building tribunals in the Indian Wealth Tax Act, 1957, can be justified in such a way that no question of law arises in the Indian Weal…
- COMMISSIONER OF INCOME-TAX v. BANARAS-HOUSE LTD. 2000 PTD 442
Question of Law Reference Export Business Assessing Authority did not approve the deduction under Section 80HHC case, so in connection with this dispute, the sale of the export to the business or dome…
- COMMISSIONER OF INCOME-TAX v. MAHARISHI VED VIGYAN VISHWA VIDYA PEETHAM 2000 PTD 524
Jurisdiction not referred to the facts or facts of the High Court as the Tribunal has found it is capable of answering the question of law so that instead of issuing mandamus by the High Court and ins…
- COMMISSIONER OF INCOME-TAX v. INCOME-TAX APPELLATE TRIBUNAL 2000 PTD 542
The jurisdiction of the High Court requesting for reference, relying on the CBDT Circular, rejecting the application for reference under Section 256 (1) of the Department, stating that if the effect o…
- COMMISSIONER OF INCOME-TAX v. N K RAJGARHIA 2000 PTD 622
The Indian Income Tax Act, 1961, is receiving a commission for the sale of textile machinery assessing the business expenditure of the law against which PA mills are being investigated by the AA Exami…
- COMMISSIONER OF INCOME-TAX v. BRY AIR (INDIA) (PVT.) LTD 2000 PTD 768
The Indian Income Tax Act, 1961, re-evaluates the written notice of valuation to justify the situation that the income assessment has been overruled. Will not consider the actual assessment of the chi…
- COMMISSIONER OF INCOME-TAX v. EURASIA PUBLISHING HOUSE (P.) LTD 2000 PTD 789
Indian Income Tax Act 1961 Troubleshooting Decisions on debates are not a mistake and cannot be corrected for a patent that is clear and tax only. The tax concession rate can be improved. It is arguab…
- COMMISSIONER OF INCOME-TAX v. K.L. PURI (HUF) 2000 PTD 828
The question of law regarding the Indian Income Tax Act, 1961, is that of the Assisi Tribunal that 896 properties have been assessed as HUFs from the assessment year 1982 to 1988 and individually for …
- DEEKSHA SURI v. INCOME-TAX APPELLATE TRIBUNAL 2000 PTD 905
Appeal to the Tribunal for Appeal to the Constitution of India Appeal for review on the order requesting that the failure to deal with the application for admission of additional evidence was a judici…
- COMMISSIONER OF INCOME-TAX v. TARA SINGH 2000 PTD 976
In the case of Income Procurement Assisi, Director Company Lingapen, the theory of judgment is not contrary to the view held by the other High Court that the increase in the value of profit as a revie…
- ORIENT ROADWAYS v. COMMISSIONER OF INCOME-TAX 2000 PTD 999
Question reference of the law was temporarily barred by the Appellate Tribunal Appeal The Appeal Tribunal, which applied for the delay in filing the appeal, delayed any of the partners who continued t…
- COMMISSIONER OF INCOME-TAX v. NAGPUR GOLDEN TRANSPORT CO. 2000 PTD 1031
Firm Partners The firm and its partners are two separate legal entities. Interest payments to a firm cannot be considered as interest payments to its partners, but payment of interest to one firm by a…
- COMMISSIONER OF INCOME-TAX v. PRINTERS HOUSE 2000 PTD 1242
Revision Commissioner Theory Theories that import two items of machinery are allowed by ITO for scientific research in relation to only one machine by ITO, on the other hand allowed by the CIT. Deduct…
- DIRECTOR OF INCOME-TAX (EXEMPTION) v. DHARM PRATISTHANAM 2000 PTD 1281
Section 2 (24) (ii) (a) Section 2 (24) (ii) (a) The Income Tax Act, despite the questions of the Indian Income Tax Act, 1961, Section 2 and 256 of the Judiciary Act relating to the law. The applied ef…
- COMMISSIONER OF INCOME-TAX v. G: SAGAR SURI & SONS 2000 PTD 1568
Claim revenue from unknown sources is claimed to be non-resident gifts…
- RAI JUMAR MANGLA v. CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES 2000 PTD 1603
The reason for the jurisdiction of the High Court is the reason for the jurisdiction of the CBDT under the powers of the CBDT Delhi High Court for the refusal of the HIA order errors and orders of the…
- JINDAL PHOTO FILMS LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 1623
Examples of review condition to ensure that revenue goes beyond valuation Attempts to reopen valuation orders and the date of formation of an opinion by the ITO have not changed, nothing has changed, …
- COMMISSIONER OF INCOME-TAX v. P. G. A. NATH 2000 PTD 1633
Income Professional Gift Gift Received by an Astrologer Knowing that gifts do not contain professional receipts does not raise the question of fact-finding law The Indian Income Tax Act, 1961, Section…
- RATTAN GUPTA v. UNION OF INDIA 2000 PTD 1639
Conditional author of Condition for Re-evaluation reasonably believes that income assessment has escaped The lack of material for forming beliefs cannot be considered in the writ proceedings Assistant…
- TRIVENI ENGINEERING WORKS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 1748
Approval of expenditure in respect of business expenses The Company's compensation was paid by the Directing Guarantee Commission through the Managing Director's Finding Tribunal that payment was exce…
- COMMISSIONER OF INCOME-TAX v. OSWAL ENTERPRISES (P.) LTD. 2000 PTD 1767
Legal Assessment Export Business Reference Question The income from the export business through a concern or tribunal shows that there is no evidence that O is an independent company and that there is…
- SAG CONSTRUCTION ASSOCIATES v. UNION OF INDIA 2000 PTD 1782
Tax Return Rate on Interest Payable on Dependent Tax Amount on the Source Index Income Tax Act, 1961, Section 244 (LA)…
- COMMISSIONER OF INCOME-TAX v. P. S. JAIN & CO. LTD. 2000 PTD 1911
References References The question of the value of the law is used by motorists, tour operators and travel agents, and they are involved in the motor vehicle rental of the rental car for tourists, whe…
- COMMISSIONER OF INCOME-TAX v. R. D. RAMNATH & CO 2000 PTD 2014
Effect of amendments made by the Implementing Finance Act, 1990 on the implementation of the Cash Payments Cooperation Act, 1990 on the sale of income-tax revenue and import intelligence drawings; , 1…
- AROON K. BASAK v. UNION OF INDIA 2000 PTD 2541
The source of the tax refund reduction is the time restriction of the Assessment. The SC claims that the source of the tax return is payable by the estate in respect of the taxable taxable tax upon re…
- COMMISSIONER OF INCOME-TAX v. HANSALAYA PROPERTIES 2000 PTD 2595
Referring to the Indian Income Tax Act, 1961, the business firm derived from the capital was formed to construct a business income or capital gain multi-storey building or the Indian Income Tax Act, 1…
- PREM CHAND BANSAL & SONS v. INCOME-TAX OFFICER 2000 PTD 2755
The application for delay in filing a petition for reference to the High Court for application of reference is applicable to this section of the Limitation Act. The Indian Income Act, 1961, 5 256 Indi…
- BAGRI FOUNDATION v. CHIEF COMMISSIONER OF INCOME TAX 2000 PTD 2978
Refund of litigation…
- RAJASTHAN MERCANTILE CO. LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2980
Reference advance tax amount was surrendered by the assessee under the Amnesty Scheme, verification of the offer and continuation of proceedings on the basis of the return offered under the Amnesty Sc…
- BHIKA RAM v. UNION OF INDIA 2000 PTD 3524
Income interest, the acquisition of interest income on payment of delayed payment of the land may spread the asset to income for the period for which payment is made in the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. POPULAR JEWELLERS 2000 PTD 3587
Referral Penalty Income Penalty There is no claim to be placed in a criminal proceeding on the basis of increase in income based on the increase in income, the fact that the reference was pending in q…
- COMMISSIONER OF INCOME-TAX v. DELHI AUTOMOBILES (P.) LTD 2000 PTD 3595
Reference Revenue Income Construction of the Hotel Tribunal is valid whether the hotel received by the ACCC was the original promoter of the property or whether to proceed to assign the commercial spa…
- GEDORE TOOLS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3702
Promotion allowance on export markets Weight deduction commissions paid in India Expense on export growth Exports Guarantee Insurance Post-shipment Interest on Export Credit Loan, Freight Charges on E…
Other years — Delhi High Court India
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