Gujarat High Court India — Judgments of 1999
32 reported judgments of the Gujarat High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. KIRAN CRIMPERS 1999 PTD 156
Depreciation plant, meaning additional shifts in scheduled air conditioners are depreciation allowance entries covered by specific entry NE Section A air conditioner is not synthetic silk manufacturin…
- RAVINDRA INDUSTRIES v. COMMISSIONER OF INCOME-TAX 1999 PTD 305
Cancellation of the firm registration is acceptable only if the firm is not found to be genuine which was not allocated to the retiring partner but only to the partners who have no basis for canceling…
- KRISHNA METAL INDUSTRIES v. H.M. ALGOTAR 1999 PTD 336
Limitations of the Notice of Review The non-disclosure of material facts has been allowed to be evaluated under Section AB Section AB3 as reported in the deduction under Section AB AB AB. To disclose …
- NATVARLAL AMBALAL DAVE v. COMMISSIONER OF INCOME-TAX 1999 PTD 438
For Investment Granted Terms Of Investment Article Or Item Preparation Or Preparation X-Ray Photo Of X-ray Machines For Sale In The Market Is Not An Object Or Item The machine must be used in business…
- WHIR TEXTILES LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 579
Company expenditures that do not allow for business expenses may result in benefits or benefits to the employee or director. The unknown count of directors is a question of fact, the Indian Income Tax…
- SANJAY CONSTRUCTION CO. v. COMMISSIONER OF INCOME-TAX 1999 PTD 889
Firm registration The firm established by the process of the latter partnership, dated 1919 1975, did not terminate the partnership due to the death or death of any partner but continued with the heir…
- STOCK EXCHANGE v. CENTRAL BOARD OF DIRECT TAXES 1999 PTD 920
Exemption Stock Exchange Under section 10 (23C), the application for continuation of the exemption under the charity was approved under review. The new and central government does not apply to the Cen…
- COMMISSIONER OF INCOME-TAX v. SATYADEV CHEMICAL LTD. 1999 PTD 943
Capital expenditure is the expenditure on replacement of wood trolley parts by machinery steel trolley parts, the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. STANDARD MALTINGS AND ALLIED PRODUCTS CORPORATION 1999 PTD 1269
Business expenses are paid to the retiring partner, including their assets and goodwill, as well as their rights, title and interest in the pledges of the partners' permanent retirement retirement par…
- GUJARAT STATE FERTILIZERS AND CHEMICALS LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT). 1999 PTD 1413
Receipt of the effect of the tax appeal of Circular No. 530, dated 6 3 1989, during the appeal of the appellate authority or the court, in the first year, when the appeal for dispute on matters decide…
- SANGAM PLASTIC CENTRE v. P.K. TIWARY, COMMISSIONER OF INCOME-TAX 1999 PTD 1423
Delay in filing the Commissioner Returns The Commissioner is exempted from penalty and interest terms. Other terms do not require payment of the agreed amount if satisfactory arrangements have been ma…
- COMMISSIONER OF INCOME-TAX v. G. DALABHAI & COMPANY 1999 PTD 1564
Make two separate assessments for periods before and after the death of the partner's final assessment death, the companion Indian Income Tax Act, 1961, section 185…
- GODIJI PARSHWANATHJI JAIN v. COMMISSIONER OF INCOME-TAX. 1999 PTD 1642
The Indian Income Tax Act, 1961, Sections 11, 12, 139 (4A) and 271 (punitive damages due to delay in tiling return tax due to exemption under Penalty Charitable Trust Sections 11 and 12) 1)) (a)…
- ALESSANDRO CONSTANTINI v. COMMISSIONER OF INCOME-TAX 1999 PTD 1644
Pocket allowance to be paid by Indian company Assisi as part of a mutual assistance agreement between employees of a foreign company working in India between a foreign company and a foreign company. W…
- COMMISSIONER OF INCOME-TAX v. NIRMALA BAKUBHAI FOUNDATION 1999 PTD 1935
Charitable Purposes Refugee Relief Waiver Refused by Charity Trust Sec 13 (2) of Clause (h) and (a) and Circular No. 45, Call of Interest 13 (2) on Fixed Deposit in the 1970 concern. A) I) Exemption c…
- KAMLA COTTON CO. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1972
The deduction was ruled out due to bad and doubtful debt estimator, a cotton supplier and a dealer supplying a knitting company, and the company closed for five years due to financial difficulties. Ha…
- JAYANTKUMAR MOTICHAND DOSHI v. UNION OF INDIA 1999 PTD 2006
Jurisdiction of Civil Court Section 293 Order of Evaluation of Unidentified Orders Appeal against the order passed after receiving an opportunity of hearing after reviewing the proceeds from unknown s…
- SARASPUR MILLS LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 2059
Business Expenses Interest payments for income tax delayed payment that are not allowed to expenditure for whole and business purposes only, are not allowed for Income Tax Act, 1961, Sections 37 and 2…
- COMMISSIONER OF INCOME-TAX v. PAUSHAK LIMITED 1999 PTD 2256
Review Commissioner Scope of the Consolidation Commissioner, which directs the ITO under section 222 to withdraw the deductions allowed under section H 80H and (uc (1)) and affirm the reduction. Matte…
- STOCK EXCHANGE v. ASSISTANT COMMISSIONER OF INCOME-TAX 1999 PTD 2391
Assessment Condition Example Assuming that income goes beyond assessment, this reason must have a direct and rational relationship with belief formation. 1961, Sections 147 and 148…
- MADHU SILICA (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 2424
Effective, dated 6 3 198 198 9 198 1989 Appeal Authority pending appeal against the order of refusal in the respective years pending appeal officer's dispute Revenue is bound to stop the revenue strea…
- COMMISSIONER OF INCOME-TAX v. NAVJIVAN MILLS LTD. 1999 PTD 2571
Bonus deduction Bonus deduction Estimated bonus payment for the year bon 1970 for 71 in 71 71 71 in in account account Bonus balance is maintained on the basis of payment of account The maintenance of…
- COMMISSIONER OF INCOME-TAX v. CHOKSHI TRADERS (P.) LTD. 1999 PTD 3340
Non-sales tax deductions, paid before the due date for filing returns under section 139 (1) on deduction of business expenses sales tax only, are deducted and the Indian Income Tax Act, 1961, sections…
- JAYAMAL JAYANTILAL THAKORE v. CHIEF COMMISSIONER OF INCOME-TAX 1999 PTD 3407
Under Article 226 of Indian Income Tax Act 1961, the writ powers of the High Court may be issued by a public authority and the writ of failure by IT authorities to be investigated. We know that the Hi…
- COMMISSIONER\' OF INCOME-TAX v. COMMISSIONER\' OF INCOME-TAX 1999 PTD 3599
Referring to the deduction of the law on the actual payment only, Thukunal rejected the request for revenue under Lokpal National Limited's ITO (1986) 162 ITR 24 () judgment of the Supreme Court, sayi…
- STOCK EXCHANGE, AHMEDABAD v. ASSISTANT COMMISSIONER OF INCOME-TAX 1999 PTD 3698
Recovery of tax garnishment proceedings The death of a stock exchange member is not a clause in the stock exchange rules for a stock exchange member to be defaulter of the stock exchange for his dues;…
- COMMISSIONER OF INCOME-TAX v. UDAYAN L. GAJJAR 1999 PTD 3765
The appraisal is shown by the advance tax payment and the balance sheet assets for the non-performing share tax deduction of the private company, deducted from the tax payable to determine whether the…
- COMMISSIONER OF WEALTH TAX v. DHANSUKHLAL J. GAJJAR 1999 PTD 3782
Diagnostic Limit Estimation Order for Assessment Years 1967 68 to 1974 75 20 3 1978 Approved Order 3 On the count sheets produced on 1979, the notice of notice was issued on 17 4 1979, but WTO's signa…
- COMMISSIONER OF INCOME-TAX v. DR. ANAND SARABHAI 1999 PTD 3853
Department of Special Industrial Assessment Trust Profit attributable to the profits of the special industrial under-taxing trust.…
- COMMISSIONER OF INCOME-TAX v. JAYKRISHNA HARIVALLABHDAS 1999 PTD 3861
Capital gains The difference between the effect of section 46 on the liquidation of a company to the direction of the capital loss company is divided into liquid liquidation in liquid liquidation liqu…
- COMMISSIONER OF INCOME-TAX v. MANHARLAL GIRDHARLAL DOSHIT 1999 PTD 3986
The transfer of assets without the transfer of assets is implemented through the retirement of the Assisi's partnership, which authorizes the transfer of a viable claim giving the right to receive com…
- COMMISSIONER OF INCOME-TAX v. AMBALAL SARABHAI D. TRUST N0.5. 1999 PTD 4166
Representative diagnostic trust arbitration trust authorizes authorized persons to pay net income of the trust; the trustees' approval is that the net income of the trustee will be paid to any of the …
Other years — Gujarat High Court India
2002 · 2001 · 2000 · 1999 · 1998 · 1997 · 1996 · 1995 · 1994 · 1993 · 1991 · 1986 · 1981 · 1980 · 1972 · 1971 · 1969 · 1966 · 1965 · 1964
Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.