Gauhati High Court India — Judgments of 1998
36 reported judgments of the Gauhati High Court India from 1998.
- COMMISSIONER OF INCOME-TAX v. INDIA CARBON LTD. 1998 PTD 428
Expenditure on obtaining feasibility report to convert coke plant coke plant to cement plant, assessing capital or revenue expenditure, Indian Income Tax Act 1961, section 37, to improve existing busi…
- JALAN TIMBERS v. COMMISSIONER-OF INCOME-TAX 1998 PTD 664
Cash Credit Lenders Identify…
- BHOLA NATH MAJUMDAR v. INCOME-TAX OFFICER 1998 PTD 697
Failure to disclose material facts necessary for assessment, Section 55 Capital Asset Capacity Building Construction Estimation and Assessment Construction Cost Disclosure The subsequent report of the…
- J.D. ENTERPRISES v. COMMISSIONER OF INCOME-TAX 1998 PTD 725
Under Section 30 of the Partnership Act, the intention of the major minor parties to accept the benefits of the partnership must be fully read. The firm is entitled to the registration of the Indian I…
- COMMISSIONER OF INCOME-TAX v. INDIA CARBON LTD. NO. 1 1998 PTD 763
The demolition temple built inside the factory building is for the welfare of the staff, which has direct contact with the business activities. Depreciation is allowed.…
- COMMISSIONER OF INCOME-TAX v. ASSOCIATED FLOUR MILLS (P.) LTD. 1998 PTD 764
Business expenses Sales tax, professional tax and municipal tax, deductions paid before the due date for filing returns, are eligible for the Income Tax Act of 1961, ss 43b, 2 and 139 (1).…
- COMMISSIONER OF INCOME-TAX v. KESHRICHAND JAISUKHLAL 1998 PTD 995
Denial of business expenses (Indian Income Tax Act, 1961, Section 40A (3) Indian Income Tax Rules, 1962, R6 DD (j) CBDT Circular No. 220, 31 197, not valid in the history of 1977)…
- COMMISSIONER OF INCOME-TAX v. ASSAM FRONTIER TEA LTD. 1998 PTD 1049
The failure of the tribunal to consider the relevant material raises the question of law, whether a particular contract is enforceable or a shameful transaction reveals the fact that the question does…
- COMMISSIONER OF INCOME-TAX v. ASSAM PLANTATION CROPS DEVELOPMENT CORPORATION LTD. 1998 PTD 1055
Income Other sources Interest Company shares are held in a fixed deposit on capital, Can the income from other sources not be adjusted against interest and produced in the Produce Production Indian In…
- SARDARMAL SHIVDAYAL v. COMMISSIONER OF INCOME-TAX 1998 PTD 1073
The High Court's reference to the High Court may refuse to answer the question which is purely a question of the Indian Indian Income Tax Act, 1961, Section 256.…
- COMMISSIONER OF INCOME-TAX v. RAGHUBIRDAYAL AGARWALLA 1998 PTD 1087
Assessee's wife's cumulative income from the same firm as the cartel of the HUF, the firm that estimates the total revenue included in the total income, is the total income of the Assisi in the Indivi…
- AMINES PLASTICIZERS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 1364
Appeal Tribunal Appeal Appeals may be requested in writing or oral prayer to emphasize additional grounds for appeal to the Indian Income Tax (Appellate Tribunal) Rules, 1963, R 11…
- COMMISSIONER OF WEALTH TAX v. DILIP KUMAR SINGHANIA 1998 PTD 1498
Reference to the valuation officer's duty to give notice to the assessor and make appropriate hearing before arriving at the assessment. The valuation officer evaluating the land and building on a hig…
- COMMISSIONER OF INCOME-TAX v. DINJOYE TEA ESTATE (P.) LTD. 1998 PTD 1648
Business expenses…
- COMMISSIONER OF INCOME-TAX v. ASSAM HARD BOARD LTD. 1998 PTD 1675
Income from other sources or from business income means business, commercial commission received on real estate transactions whether business income is the Indian Income Tax Act, 1961, Section 2 (13).…
- COMMISSIONER OF INCOME-TAX v. MRS. BIBIJAN BEGUM 1998 PTD 2207
Evaluation Mohammedan Law Family Settlement Muslim women have no right to land in the family settlement while giving up some share of the land in the pursuit of their rights, nor can there be any disp…
- COMMISSIONER OF INCOME-TAX v. INDIA TEA AND TIMBER TRADING CO. 1998 PTD 2220
Deprecated plant and used machinery not only original but passive consumer income tax act 1961, section 32 (l) [CITV Geoji Rao Sugar Company Limited (1969) 71 ITR 319 (MP) and CIT V Sahar Gigi Limited…
- FRONTIER CONSTRUCTION v. COMMISSIONER OF INCOME-TAX 1998 PTD 2234
Finding an ITO Firm Duty Firm Registration Determines whether the firm is a genuine ITO in determining that some partners' signatures do not look genuine and to prepare their partners for the firm. Sa…
- ASSAM CARBON PRODUCTS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2273
Appeal Taxes for Appeal to Appellate Tribunal (Appellate Tribunal) Rules, 1963, R 11…
- BANSIDHAR SEWBHAGOWAN & CO. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2340
Capital gains Conditional sale conditional sale for sale and purchase through short and long-term capital gain Conditional sale of land through conditional sale 238 1963 Dated 20 As 1972 On the order …
- COMMISSIONER OF WEALTH TAX v. KANAK CHANDRA SARMA 1998 PTD 2386
The appellate tribunal's reference to the High Court's question arising out of the order of the High Court cannot answer such question even if it submits the Indian Income Tax Act, Section 256 Indian …
- COMMISSIONER OF INCOME-TAX v. LANKASHI TEA AND SEED ESTATE (P.) LTD. 1998 PTD 2437
The deduction of advance tax interest is not sufficient for me to understand whether the tax was deliberately under-taxed to reduce the tax burden, the Indian Income Tax Act, section 216.…
- COMMISSIONER OF INCOME-TAX v. BONGAIGAON REFINERY AND PETROCHEMICALS LTD. 1998 PTD 2484
The refinery department, which estimates the cost of capital or expenditures, is required by the Railway Department in the relevant year to evaluate the essential parts of the business needed for the …
- COMMISSIONER OF INCOME-TAX v. BAHADUR TEA CO. (P.) LTD. 1998 PTD 2525
Business Expenses The expenditure tribunal on repair of the bungalow used by the directors of the illegitimate guest house company had determined that the bungalow was not a guest.…
- AMPEE INDUSTRIES (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2779
The extent of the loss of return of section 139 (10) cannot be excluded, irrespective of the disclosure of income filed after section 319 (10) of the relevant assessment year July 31, which is assesse…
- PHEROS & CO. (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2939
Capital gains for the sale of the Appellate Tribunal to the entire Business Appraisal Officer are appealing that the difference between the written value of the asset and the sale price is good and th…
- OM PRAKASH GATTANI v. ASSISTANT COMMISSIONER OF INCOME-TAX 1998 PTD 3011
The person who wins the tax deduction lottery by collecting the tax is not liable to pay the tax on the Indian Income Tax Act, 1961, Sections 194B and 205 on the person who pays the deduction tax in t…
- SURAJMAL PARSURAM TODI v. COMMISSIONER OF INCOME-TAX 1998 PTD 3108
Failure to maintain the books of the account, responsible for paying fines under the Assisi, can be fined under section 271 Section 271B for non-receipt of the audited books of the account. Acts, 1961…
- COMMISSIONER OF INCOME-TAX v. CACHAR NATIVE JOINT STOCK CO. LTD. 1998 PTD 3232
Claims to be filed for collection or acquisition or acquisition of capital should be sought by the Collector and his compensation shall be determined by the Collector. 1964, Section 9…
- COMMISSIONER OF INCOME-TAX v. HOTEL BELLE VUE (P.) LTD. 1998 PTD 3240
In order to claim the Investment Allowance, the example of the state of the hotel must be used in the manufacture or processing of the equipment. Preparation means the machinery used to prepare food i…
- ANAND RAM RAITANI v. COMMISSIONER OF INCOME-TAX 1998 PTD 3286
Cash Credit from Unknown Sources Cash Credit is treated as income from unknown sources Sources by the Assessment Indian Income Tax Act, 1961, Section 68…
- COMMISSIONER OF INCOME-TAX v. HIGHWAY CONSTRUCTION CO. (P.) LTD. (NO.2) 1998 PTD 3303
Appeal to Trial Appeal Tribunal Tribunal…
- RAICHAND KOTHARI (HUF) v. COMMISSIONER OF INCOME-TAX 1998 PTD 3411
Cash Credit Appellate Tribunal CIT (Appeals) Appeal To Accept Explanation About Some Of The Cash Credit…
- GEORGE WILLIAMSON (ASSAM) LTD v. COMMISSIONER OF INCOME-TAX 1998 PTD 3427
Machinery and Plant Repair The difference between the scope of S \ 31 \ repair \ and \ maintenance \ vehicle motor vehicle is a plant amount spent on motor motor repair Section 31 of the Indian Income…
- COMMISSIONER OF INCOME-TAX v. GEORGE WILLIAMSON (ASSAM) LTD. (NO.2) 1998 PTD 3448
Appeal to Appellate Tribunal Power Options, Income Tax Act, 1961, Section 254…
- COMMISSIONER OF INCOME-TAX v. HIGHWAY CONSTRUCTION CO. (P.) LTD. (NO. 1) 1998 PTD 3828
Special deduction New Industrial Company Industrial Company Company not an industrial company engaged in the construction of buildings not entitled to deduction in the Indian Income Tax Act, 1961, Sec…
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