Gujarat High Court India — Judgments of 1993
9 reported judgments of the Gujarat High Court India from 1993.
- SAURASHTRA CEMENT AND CHEMICAL INDSUTRIES LTD. v. INCOME-TAX OFFICER 1993 PTD 392
Refund Assessment Temporary Assessment Self Assessment Advance Tax The full amount of the Income Tax which is compensated at the time of cancellation or cancellation of the regular assessment and is c…
- COMMISSIONER OF INCOME-TAX, GUJARAT v. SANDESH LTD. 1993 PTD 425
Business Income Allowance Interest Capital expenditures on the loan capital payable on installments of the value of property purchased for the business, whether the Income Tax Act, 1922, Sections 10 (…
- COMMISSIONER OF INCOME TAX v. BHARAT IRON AND STEEL INDUSTRIES 1993 PTD 833
Scope of Business Business Income Trading Liabilities Section 41 (1), Order of Return of Excise Duty by the Indian Income Tax Act, 1961 Assistant Collector and claim return of duty during the review o…
- KARJAN COOPERATIVE COTTON SALES GINNING AND PRESSING SOCIETY v. COMMISSIONER OF INCOME-TAX 1993 PTD 871
Business Expenses General Principles Cooperative society spends money on gifts of silver jubilee to its members in order to protect and promote business Income Taxable Indian Income Tax Act 196 1, sec…
- INDUPRASAD CHUNIBHAI PATEL v. CENTRAL BOARD OF DIRECT TAXES AND OTHERS 1993 PTD 1078
The value of the valuers includes the powers of the Chief Commissioner. Judicial powers The condition that a person should practice as a civil engineer for less than ten years does not necessarily mea…
- TARAJAN TEA CO. (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1289
A change of opinion on information that goes beyond the assessment of income will not justify a review proceeding under section 147 (b) when it commences proceedings under section 147 (b). It cannot b…
- H.S. BROTHERS v. COMMISSIONER OF INCOME-TAX 1993 PTD 1501
Capital gains in a new start-up business do not receive capital assets on the transfer of goodwill goodwill because the Capital Grand Indian Income Tax Act, 1961, section 45…
- SMT. ANANTKUVERBA (LEGAL REPRESENTATIVE OF H.H. MAHARAJA SRI NATWARSINGHJI) v. COMMISSIONER OF WEALTH TAX 1993 PTD 1523
Commissioner Wealth Tax Commissioner Wealth Tax Appeals Reviewed Appeal Section 25 (2) Commissioner Wealth Tax has been heard to fail to provide an appropriate opportunity for review, Tribunal Commiss…
- H.H. SHRI NATWARSINHJI v. COMMISSIONER OF WEALTH TAX 1993 PTD 1532
The debt of the assets which was irrevocable does not necessarily have to be written in the books of the Essex Tribunal which justified the inclusion of loans in the net wealth Indian Wealth Tax Act 1…
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