Gujarat High Court India — Judgments of 2000
29 reported judgments of the Gujarat High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. RAIPUR MANUFACTURING CO. 2000 PTD 54
Managing director of business expense companies unable to pay medical expenses…
- SARADBHAI M. LAKHANI v. INCOME-TAX OFFICER 2000 PTD 148
There is no ground for evaluating change in the assessment officer's opinion that has gone beyond the assessment of income. No reference can be made to the High Court decision in the form of an affida…
- COMMISSIONER OF WEALTH TAX v. RAJIV I. MODI (MINOR) 2000 PTD 237
The Asset Fame Partner assigns its rights, title and interest to the firm and a modest amount of contribution to its debt-disbursement amount, and on the death of the firm, the partner's share relates…
- COMMISSIONER OF INCOME-TAX v. SAURASHTRA BOTTLING (PVT) LTD. 2000 PTD 563
Depreciation plant, which means that bottles and crates for the sale of soft drinks, bottles and crates for purchase and distribution of products, are owned by the diagnostics and without them. The bu…
- COMMISSIONER OF INCOME-TAX v. ATUL PRODUCTS LTD. 2000 PTD 938
Troubleshooting Depreciation Special deduction for new industrial action can only be corrected for patents and clear errors when Section 154 is not applicable where the issue is debatable. The questio…
- COMMISSIONER OF WEALTH TAX v. PRAMILABEN CHUNIBHAI 2000 PTD 1348
Appeals for appellate tribunal procedures under the Wealth Tax Act and the Income Tax Act are the same. The question of difference of opinion between judicial and accountant members should be referred…
- COMMISSIONER OF WEALTH TAX v. LALLUBHAI GORDHANDAS CHARITABLE TRUST 2000 PTD 1503
Charitable trust waiver refuses to waive the total amount of trust funds invested in any concern, except as stated in Section 13 (3) of the Income Tax Act, if any person is interested in more than fiv…
- COMMISSIONER OF WEALTH TAX v. MOHINIBAI KANAIYALAL 2000 PTD 1941
The member or partner of small interest in an industrial action belonging to a person or association should be engaged in the preparation or processing of articles on the meaning of industrial undercu…
- AMBICA MILLS LTD. v. COMMISSIONER OF INCOMETAX 2000 PTD 2119
The Indian Income Tax Act, 1961, the Draft Evaluation Order Section 144, provides for another opportunity to amend and evaluate the draft order of the appraisal order proposed under the BITO of the re…
- COMMISSIONER OF INCOME-TAX v. RANOLI INVESTMENT (P.) LTD. 2000 PTD 2230
Advance tax interest, which is assessed through review, means that the recipient of the tax deduction in section 215 (1) defines tax deductions, does not deduct tax at the time of payment of tax inter…
- PRAFUL CHUNDAL PATEL v. M.J. MAKWANA/ASSISTANT COMMISSIONER OF INCOME-TAX 2000 PTD 2289
Full disclosure of the facts related to the assessment The error in the assessment of the survivor of the assessed income was then discovered within four years. The notice notice was completed for the…
- COMMISSIONER OF INCOME-TAX v. MANGALDAS BECHARDAS FAMILY TRUST 2000 PTD 2356
The representative diagnostic trustee empowers the trustee to conduct business as a proprietor or partner; the ability of a representative to become a partner in a firm is assessed by the trustee in i…
- COMMISSIONER OF INCOME-TAX v. VITHALBHAI P. PATEL 2000 PTD 2516
Capital gains on the sale of such shares and the return of capital on the division of Capital Guinness Assyria show that the ITO found that the Assisi had sold 105 plots and was receiving capital gain…
- COMMISSIONER OF INCOME-TAX v. RAMPURSHOTTAM AGRAWAL 2000 PTD 2546
The Reference Assessment Order has been designated by the CET to review on the basis that the Assessing Officer had failed to consider whether a fresh assessment of a particular amount was of the Asse…
- COMMISSIONER OF INCOME-TAX v. SANCHAY ANGANA TRUST 2000 PTD 2941
The Representative Diagnostic Trustee's Arbitration Trust Tribunal considers that it cannot be assessed with confidence and, at the same time, the beneficiary tribunal's reviewing officer has been adv…
- COMMISSIONER OF INCOME-TAX v. KIRANDBHAI H. SHELAT 2000 PTD 3014
Salary means deduction from salary LIC incentive bonus The portion of the bonus received by the Development Officers of the LIC is actually a reduction in salary which is not allowed for a maximum of …
- COMMISSIONER OF INCOME-TAX v. I.G. BEILINE 2000 PTD 3071
Income tax, which is considered to be accrued or born in India, is applicable to the services rendered in India. This statement has been in effect since 1979. Assessment is not applicable for the year…
- GARDEN SILK MILLS (PVT.) LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 3076
Re-evaluation status Example To ensure that the income has escaped the valuation, it must be material based on the change of opinion will not allow the adjustment to the closing stock valuation. The s…
- COMMISSIONER OF INCOME-TAX v. ARVIND MILLS LTD. 2000 PTD 3099
Indian Income Tax Act 1961 Business Expenses Recurring Expenses In the nature of entertainment expenditure incurred on the delivery of hospitality, whether through the supply of food or beverage, or i…
- ASHABEN ROHITBHAI v. COMNUSSIONER OF INCOMETAX 2000 PTD 3103
Extra Special Deduction in Capital With respect to losses in special deduction capital under section 80T is acceptable with the Indian Income Tax Act, 1961, Section 80T…
- SUHRID GEIGY LTD. v. COMMISSIONER OF SUR TAX 2000 PTD 3147
The Company's Circuit Errors Resolution The capitalist error of error must be clear from the record point in the judgment of the High Court which was presented before or after the order of correction,…
- COMMISSIONER OF INCOME-TAX v. AMBICA MILLS LTD 2000 PTD 3168
Preferential industry In the case of some companies, the deduction in respect of profit and gains is not correct in the tribunal that the deduction under section 180 and 1 and section 180 1 does not i…
- JYOTI ELECTRIC MOTORS LTD, v. COMNUSSIONER OF INCOME-TAX 2000 PTD 3179
Commissioner's Reviewing Options Directs Directives for the Integrity of Revenue Assesssee engaged in the business of manufacturing and selling electric motors for cost or capital expense knows how to…
- COMMISSIONER OF INCOME-TAX v. SHREYAS CHINUBHAI 2000 PTD 3223
Income business income is considered as stock in the land trade as an acquisition of adventure in the nature of capital trade and as a shareholder in the firm and became an asset of the income receive…
- SURAT PANJRAPOLE v. COMMISSIONER OF INCOME-TAX 2000 PTD 3516
The donation has been established by the Charitable Trust and has been in existence for over 200 years, which continues to protect and care for people with disabilities and animals. Indian Income Tax …
- COMMISSIONER OF INCOME-TAX v. VIDYAGAURI NATVERLAL 2000 PTD 3529
Covering Penalties The meaning of hiding means disclosure of receipts as cash credit in Part III of the return is not sufficient to prove that the Indian Income Tax Act, 1961, section 271 (1) (c)…
- BHAGWANDAS J. PATEL v. DEPUTY COMMISSIONER OF INCOME-TAX 2000 PTD 3577
Tax Company Director's Recovery The tax deducted from the private company to its director is primarily that the director can only take action against the company director if the revenue proves that he…
- MEGHDOOT LAMIRART (PVT.) LTD. v. RAJIV SINHA 2000 PTD 3659
Delivery of liabilities occurs when the obligation is finally settled The excise duty refund received by the inquiry against refund orders in the Supreme Court has no exemption in the year of receipt …
- COMMISSIONER OF INCOME-TAIL v. PATESINHJI GINNING, PRESSING AND MANUFACTURING CO. LTD 2000 PTD 3672
Reference Industrial Company Tax Concession Rate Section 256…
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.