Gujarat High Court India — Judgments of 1994
13 reported judgments of the Gujarat High Court India from 1994.
- ADDITIONAL COMMISSIONER OF INCOME-TAX, GUJARAT v. I.M. PATEL & CO. 1994 PTD 210
The nature of the penalty The reason for the delay in filing the return of proof of the criminal proceedings is needed, whether the burden of proof is shifted when the burden of proof is due to a comp…
- CONSOLIDATED PETROTECH INDUSTRIES LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 1994 PTD 479
Powers to withhold refunds The former appraising officer must vote on whether the grant of a refund could adversely affect the pending revenue processing under the Act Refund Art, Income Tax Act 1961,…
- COMMISSIONER OF INCOME-TAX v. SMT. CHETANABEN B. SHETH 1994 PTD 621
A business benefit firm or partner of a partnership, which is a dissolution of the firm's money received as a premium for goodwill and asset recovery, is not a profit or business which is the Indian I…
- SHRI AMBICA MILLS LTD v. INCOME TAX OFFICER 1994 PTD 656
Failure to comply with the notice of demand of the Indian Income Tax Act, Section 220 (2), in the case of the Income Tax on Taxes, the Income Tax Act, 1961, under section 220 (2) of the tax interest.…
- COMMISSIONER OF INCOME-TAX v. SAHITYA TRUST 1994 PTD 763
Charitable Purposes Charitable Trust Waivers Refusal Shares Received by charitable trusts as donations to Section 13 (3), Individual Income Tax Act of 1961, Interested interest in the company in the p…
- COMMISSIONER OF INCOME-TAX v. MANA G. SARABHAI 1994 PTD 779
Agreement on Acquisition of Capital Section 25, Application for Application of Indian Income Tax Act, 616161…
- ANIL STARCH PRODUCTS v. COMMISSIONER OF INCOME TAX 1994 PTD 803
Deprecated Scientific Research Research Capital assets acquired for scientific research purposes are not entitled to depreciation of assets written under section 35 of the Indian Income Tax Act, 1961,…
- A.B. PARIKH v. INCOME-TAX OFFICER 1994 PTD 915
According to the order of the appellate authority excluding the restraint of the reconsideration notice, the third party revenue assessment section 150 (1) must apply to the third party at the hearing…
- COMMISSIONER OF INCOME-TAX v. NEW BHARAT ENGINEERING (JAM) P. LTD. 1994 PTD 972
Expenses for not allowing business expenses on tea and dirt…
- NARANBHAI VIRABHAI AND CO. v. COMMISSIONER OF INCOME-TAX 1994 PTD 1178
The costs of hiding Germany, which are shown as expenditures, according to the ITO, were paid by themselves and were not allowed, resulting in an estimate of return income less than 80% of that income…
- BHAVNAGAR BONE AND FERTILIZER CO. PVT. LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 1188
Year of business expenses in which expenses are deducted The Company's bonus payment is the maximum income taxable tax payable by the Board of Directors after the end of the accounting year, over the …
- KANTILAL ISHWARLAL CHAEL v. COMMISSIONER OF WEALTH TAX 1994 PTD 1254
The section 18 BCWT is satisfied with the reduction of penalty interest or penalty waiver and the CDWT's discretion that the reasons for non-payment of penalty waiver and full exemption of interest CW…
- R. KRISHNAMURTHY v. COMMISSIONER OF INCOME-TAX 1994 PTD 1432
The use of the house as a residence for the exemption and the purchase of any other house for residence or residence in the capital, as applicable for the application of section 44, Indian Income Tax …
Other years — Gujarat High Court India
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