Gujarat High Court India — Judgments of 1998
20 reported judgments of the Gujarat High Court India from 1998.
- COMMISSIONER OF INCOME-TAX v. SUBHASH TRADING COMPANY 1998 PTD 338
Covering penalties Less than 80% of the income assessed income Returns to the Income Section 27 (1) (c) The effect of a clear explanation No evidence of concealment of income can be found in the Fine …
- RAYON SILK MILLS v. COMMISSIONER OF INCOME-TAX 1998 PTD 437
The revised capital gains the profitable goodwill that was itself created by the firm debiting the goodwill in its accounts, and submitting it to the account of its partners. Taxes were not imposed No…
- COMMISSIONER OF INCOME-TAX v. BARODA TIN WORKS 1998 PTD 618
Income Tax Credit Fiduciary Assessee, which was pleased to include cash credit for its revenue for the year 1971, estimated that the income of the income tax was less than 80%, indicating that the ass…
- COMMISSIONER OF INCOME-TAX v. LEENA SARABHAI (N. CH). 1998 PTD 856
Reference Capital gains transfer companies receive shares and bonds of shares and bonds of a joint venture, in return for which they own shares in the joint venture department, and accept that capital…
- NITI TRUST v. COMMISSIONER OF INCOME-TAX 1998 PTD 1008
Assessment status must be determined by the individual discretion of the private arbitration trust assessor The representative assessment of the first arbitration trust is valid as an Individual Incom…
- NAGINBHAI G. PATEL v. INCOME-TAX OFFICER 1998 PTD 1187
Failure to disclose material facts necessary for review Property transfer but no implementation of the procurement process The notice of the Assessing Officer was not disclosed four years later that t…
- COMMISSIONER OF INCOME-TAX v. ANANT NARHAR NIMKAR (HUF) 1998 PTD 1574
The amount of the partnership firm, which is received by the partnership upon dissolution or retirement of the firm, is in accordance with the present right, no transfer of capital assets is born in t…
- INDRAMOHAN (P.) ARORA v. COMMISSIONER OF INCOME-TAX/WEALTH TAX 1998 PTD 1747
Reduction in penalties or delays in filing returns, voluntarily filed before issuance of notice under section 14 (2) or section 17. Apart from this, no additional wealth was found, in which the Assisi…
- COMMISSIONER OF INCOME-TAX v. NIRMAL TEXTILES 1998 PTD 1776
Capital gains Capital assets transfers, whether short-term or long-term, are determined by law according to the date of transfer of the Indian Income Tax Act, 1961, Sections 2 (42A), 45 and 48…
- AIR-CONDITIONING SPECIALISTS (PVT.) LTD. v. UNION OF INDIA 1998 PTD 2155
The CIT's jurisdiction cannot overrule the High Court's decision of the CIT, as the appeal of the High Court decision is pending before Article 226 of the Constitution of the Indian Income Tax Act, 19…
- GARDEN SILK MILLS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2224
The officer assessing the interest for the refund of the revised refund must decide whether the Assisi is entitled to a refund and the period for which he is entitled to interest on it. The reason for…
- COMMISSIONER OF WEALTH TAX v. JAWAHARBHAI D. PATEL 1998 PTD 2284
Exempt Agricultural Land Whether a small portion of the land used for agricultural purposes by land and agricultural areas is covered by the road and the area covered by the Housing Societies, the are…
- COMMISSIONER OF WEALTH TAX v. SHAMATILAL POPATLAL (HUF) 1998 PTD 2303
Assessing the Asset Commissioner's Revised Land for a Building Built on Very Small Parts of the Land Please consider the power of the Wealth Tax Officer in assessing the value of the assets in the Cir…
- GARDEN SILK MILLS LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) (NO. 1) 1998 PTD 2350
Failure to disclose the material facts necessary for the assessment, which is diagnostic, claiming a reduction in the cost of machinery due to foreign exchange rate fluctuations by the ITO, valid Indi…
- GARDEN SILK MILLS LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX (N0.2) 1998 PTD 2389
It is not sufficiently accurate to change the opinion of the assessment information which has gone beyond the assessment of income. After considering the explanation of the assessment, the Indian Inco…
- GUJARAT POLY-AVX ELECTRONICS LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) 1998 PTD 2444
The procedure for evaluating the scope of sub-sections (1) and (2) of the notice section 143 issued under section 143 (2) is to be assessed under section 143 (1) under section 143 (3) Indian Income Ta…
- LAKHANPAL NATIONAL LIMITED v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) 1998 PTD 2454
Diagnosis of errors must be noted under Section 143 (2) of the procedure for evaluation of the procedure under section 143 (3). Was released. Valid Indian Income Tax Act, 1961, Sections 143 and 154…
- ARVIND POLYCOT LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 1998 PTD 2510
Failure to disclose material facts required for analysis notice review on the basis of a reassessment notice on which the investment in the shares was not disclosed and the expenses claimed to be made…
- BANYAN AND BERRY v. COMMISSIONER OF INCOME-TAX 1998 PTD 3123
Transaction of business of Income Firm Partner Business Company, due to concern of the Company, the settlement of the additional claim of the firm was resolved by the firm's agreement to recover the d…
- COMMISSIONER OF WEALTH TAX v. REKHA AND DHANESH TRUST 1998 PTD 3640
Representative diagnostic trusts where the shares of beneficiaries do not determine the effect of Sections 3 and 21 (4) The net wealth of such trust is not liable for the charge of the applicable tax …
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