Delhi High Court India — Judgments of 2001
33 reported judgments of the Delhi High Court India from 2001.
- INDIAN TRADE PROMOTION ORGANIZATION v. COMMISSIONER OF INCOME-TAX 2001 PTD 289
Referring to the Indian Income Tax Act 1961, export allowances for export markets are not eligible for weight loss insurance and customs-bound warehouse compensation weight loss; Indian Income Tax Act…
- CASHMERE WOOLLEN AND SILK MILLS v. COMMISSIONER OF INCOME-TAX 2001 PTD 293
Impact of introduction of CL (iiia) in section 28 of the Income Business Income Law and amendment of section 2 KCL (24) with the preceding effect from 1-4192 through the Finance Act 1990, which is est…
- COMMISSIONER OF INCOME-TAX v. ENGINEERS INDIA LTD. 2001 PTD 560
Capital or Revenue Expenses To get the latest technical information, the organization will pay the initial payment for membership to the organization entitled to this pseudonym, which will be renewed …
- COMMISSIONER OF INCOME-TAX v. PUNJAB AND SINDH BANK LTD. 2001 PTD 717
Indian Income Tax Act 1961 Interest on Assessment of Securities Due to interest on securities, Income Tax Act 1961, Section 18…
- COMMISSIONER OF WEALTH TAX v. UTTAM CHAND JAIN 2001 PTD 1529
Indian Wealth Tax Act 1957 Appeal Theory of the Integration of the Order of Wealth Tax Officer in Appeal Order…
- COMMISSIONER OF WEALTH TAX v. H.S. CHAUHAN 2001 PTD 1604
Legal Representative Fines A legal representative cannot be fined on a legal representative Income Tax Act and Wealth Tax Act Indian Wealth Tax Act 1957, Section 19…
- DALMIA DAIRY INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 1706
Capital expenditures, considering the fact that the sale of factories in Pakistan is satisfied with the export of cement, legal costs are not provided to calculate the cost of cement and interest, hen…
- COMMISSIONER OF WEALTH TAX v. D. R. VADERA 2001 PTD 1914
The impact of a re-evaluation re-evaluation…
- ONKARJIT SINGH KANWAR v. COMNUSSIONER OF WEALTH TAX 2001 PTD 1922
Indian wealth tax rules 1957 deduction of net wealth deductions in respect of property tax exemption…
- COMMISSIONER OF INCOME-TAX v. KUKU NARANG 2001 PTD 1929
Referring to fines concealing wealth By the tribunal finding that there were clerical errors and the fact of concealing the wealth is not known, this did not raise any question of law in the Indian Ta…
- COMMISSIONER OF WEALTH TAX v. SOMA WANTI SETHI 2001 PTD 1940
Voluntary Disclosure, reference to wealth due to disclosure by a voluntary disclosure firm of income by raising the net wealth of a partner's income from a partner, the effect of non-compliance under …
- COMMISSIONER OF WEALTH TAX v. SOMA WANTI SETHI 2001 PTD 1944
Troubleshooting the Waiver of Wealth Tax Assessment completed after amending section 5 (1) (viii) under the Finance (No.2) Act 1971, excluding the value of jewelry, the jewelry was made entitled to th…
- COMMISSIONER OF WEALTH TAX v. SHAKUNTLA MEHRA 2001 PTD 1959
Asset Revision Options, Sections 7 and 25…
- COMMISSIONER OF WEALTH TAX v. ANOKHA SINGH 2001 PTD 1970
Completed without inquiry order CWT Assessment Order revision options are invalid and prejudice is on the CWT may amend such order Indian Wealth Tax Act 1957, Section 25…
- COMMISSIONER OF WEALTH TAX v. ANOKHA SINGH 2001 PTD 1975
Covering the Penalties Assessing the Cost of Wealth Based on a Valuer Assessment Report, the valuation gap between the approved welfare and departmental valuer Assisi's valuation dwarf wave deliberate…
- SHER SINGH (HUF) v. COMMISSIONER OF WEALTH TAX 2001 PTD 2249
The Indian Wealth Tax Act 1957 reference to the appeal tribunal's appeal for additional reasons, even if it is not justified to refuse to maintain the same value as determined by the tribunal because …
- COMMISSIONER OF INCOME-TAX v. I.S.C. SETHI 2001 PTD 2378
Exemption Reference Manufacturing Process Determination To buy a partner's partner's brass articles in a firm, get them out of silver or silver and solder and engrave such articles so that they fit th…
- COMMISSIONER OF WEALTH TAX v. ANGIRA DEVI GUPTA 2001 PTD 2439
Demand for indefinite delay in the submission of returns, the Revenue Tribunal did not reject the fine, finding the fact that the rejection was not invalid or irrational was born of the Indian Wealth …
- COMMISSIONER OF WEALTH TAX v. BRIGEES ZAHOOR QASIM 2001 PTD 2582
Diagnosis Safety review is permissible where the diagnosis is made in the hands of another person. The matter was remanded in the Indian Wealth Tax Act, 1957.…
- COMMISSIONER OF INCOME-TAX v. PESTO CHEM INDIA LTD. 2001 PTD 2653
Referring to anonymous sources, the increase in the amount withdrawn from his accounts by the Directors of the Income Tax Company, the tribunal shows that the money was re-deposited was not legally ju…
- COMMISSIONER OF INCOME-TAX v. GAURI SHANKER SUSHIL KUMAR & CO. 2001 PTD 2740
Referring to the Income Tax Determination Tribunal Tribunal to determine that the SCC was able to explain the existence of cash found during the search operations and that there was no justification f…
- COMMISSIONER OF INCOME-TAX v. DELHI CLOTH AND GENERAL MILLS CO. 2001 PTD 2799
Indian Income Tax Act 1961 New industrial under-taxing special deduction Special special deduction is allowed for the entire accounting year even though the under-tax works for only part of the year T…
- DELHI FARMING AND CONSTRUCTION (PVT.) LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 2001 PTD 3054
Failure to disclose material facts necessary for a re-review review The process of re-review to assess interest on better compensation was not valid Indian Income Tax Act, 1961, 147.…
- GOVERSONS PUBLISHERS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 3225
Condition of a building for claim of depreciation Ownership for the purposes of section 32 of the property of the property of the owner of the building means section 32…
- COMMISSIONER OF INCOME-TAX v. AGGARWAL PIPE CO. 2001 PTD 3334
To hide the penalty in respect of income, finding that surrendering for cash credit assessment was unable to offer creditors only and that the tribunal had no justification for eliminating fines, Indi…
- COMMISSIONER OF INCOME-TAX v. BHARAT COMMERCE AND INDUSTRIES LTD. 2001 PTD 3454
Appeal Tribunal to Appeal Business Expenses - The Circuit's Supreme Court Judgment That the Circuit Cannot Be Deducted…
- COMMISSIONER OF INCOME-TAX v. UNION TYRES 2001 PTD 3493
The Indian Income Tax Act 1961 Reference Finding Fact Final unless specifically challenged by Section 256 of the Indian Income Tax Act 1956.…
- K. K. LOOMBA v. COMMISSIONER OF INCOME-TAX 2001 PTD 3625
Jurisdiction for assessment General rules Section 124 and 127 Notice of scrutiny Scope of the Transfer of Amritsar from New Delhi to New Delhi Notice by the AO of New Delhi Notice under the valid Indi…
- COMMISSIONER OF INCOME-TAI v. PEACOCK CHEMICALS (P.) LTD. 2001 PTD 3683
The High Court's reference to the High Court cannot decide a new question on finding that depreciation is related to property but it has been allowed that the High Court cannot refrain from this quest…
- COMMISSIONER OF INCOME-TAX v. AIR FRANCE LTD. 2001 PTD 3701
Referring to tax deduction, the share of salaries received by foreigners in India paid outside India was part of the tribunal finding that the failure to deduct tax on the portion of salaries paid out…
- COMMISSIONER OF INCOME-TAX v. JAGATJIT INDUSTRIES LTD. 2001 PTD 3798
Reference capital or revenue expenditure Determining that spending on some parts of machinery does not increase the efficiency of machinery is not being challenged to detect the fact that justificatio…
- COMMISSIONER OF INCOME-TAX v. RAJDEV SINGH & CO. 2001 PTD 3803
Supply is allowed to calculate the actual cost of accounting for the expense of the gratuity Mercantile Securities because the business expenses are subject to the Indian Income Tax Act, 1961, Section…
- POWER CONTROLS v. COMMISSIONER OF INCOME-TAX 2001 PTD 3895
Indian Income Tax Act 1961 Transfer of matter from one assessing officer to another in one city is not an opportunity for hearing of the Income Tax Act, 1961, Section 127 (3).…
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