Gujarat High Court India — Judgments of 2001
29 reported judgments of the Gujarat High Court India from 2001.
- BHARATIBEN JAYANTIBHAI THAKKAR v. TAX RECOVERY OFFICER 2001 PTD 160
Tax Recovery and Property Recovery The property of the property of the defaulting firm's partner's wife is obliged to consider the objection to the attachment of the property to the property in questi…
- A. M. SHAH & COMPANY v. COMMISSIONER OF INCOME-TAX 2001 PTD 163
The Indian Income Tax Act, 1961, penalties were less than 80% of the projected income of printed income, 1961, section 271 (1) (c).…
- COMMISSIONER OF INCOME-TAX v. GNAN GANGA SCIENCE INSTITUTE 2001 PTD 189
Referral Firm Registration Firms and ITO Search In which it is stated that all firms are subject to the same person. Verifying IT orders Taxes Act, 1961, Section 256 (2)…
- COMMISSIONER OF INCOME-TAX v. BIPIN VADILAL 2001 PTD 197
Failure to disclose the facts of the case Reopen the assessment based on the law declared by the court, Failure to disclose material facts cannot be a matter under section 147 (b) only, the Indian Inc…
- COMMISSIONER OF INCOME-TAX v. SUPER SCIENTIFIC CLOCK CO. 2001 PTD 273
Business expenses are deducted in the payment year for the accounting partner to the accounting partner Mercantile System, which is a non-payment year in which the reviewer actually receives the Reser…
- AVANI CORPORATION v. INCOME-TAX OFFICER 2001 PTD 325
Limitations of evaluation, failure to disclose facts that have been recorded as reasons for reopening the facts and considered in the order of scrutiny…
- COMMISSIONER OF INCOME-TAX v. D.K. TRADING CO. 2001 PTD 380
Determining whether the registration of a reference is stable and whether it has been constituted as a device for tax avoidance does not raise any question of law which includes the Indian Income Tax …
- COMMISSIONER OF INCOME-TAX v. VIKRAM PLASTICS 2001 PTD 526
Reference Accounting Finding that the account books contained beer: was maintained regularly and that no defects were found in the accounts The Tribunal held that the rights under section 145 could no…
- COMMISSIONER OF INCOME-TAX v. ARVIND H. SHAH 2001 PTD 545
The reference to the promissory note found during the search of residential premises for diagnostic enhancements made to diagnostic income during the 1987 year was excluded by the CIT (appeal) 88 beca…
- COMMISSIONER OF INCOME-TAX v. M. D. JOSHI 2001 PTD 704
Referring to Unknown Sources Finding that this specific amount does not generate income from unknown sources The fact-finding tribunal justified excluding income from the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. SUHASHBHAI VADILAL 2001 PTD 725
The sale of the shares in the capital is deducted from the cost of acquisition of the shares. The entire unit of the company kept in the company is sold to a new company in Bombay, which acquires shar…
- COMMISSIONER OF INCOME-TAX v. KIRIT WOOD WORKS 2001 PTD 1675
The Indian Income Tax Act, 1961, the change of the firm or the change in its constitution in the form of a partnership, that the death of the partner will not be estimated as a result of the partner's…
- PRABHAVATI B. SOLANKI v. COMMISSIONER OF WEALTH TAX 2001 PTD 1887
Evaluation Limit Evaluation means the determination of net wealth in the assessment as well as the amount of tax payable. There is no question on whether the tax was calculated before the time limit. …
- SHANTAGAURI RAMNIKLAL TRUST v. COMMISSIONER OF INCOME-TAX 2001 PTD 2024
Application for Charitable Purpose Charity Trust Registration Request for Registration The difference between a CIT's duty registration and a tax exemption claim to investigate the nature of the assoc…
- COMMISSIONER OF INCOME-TAX v. BHAGWAT PRASAD P. PARIKH 2001 PTD 2193
Whether the special deduction is a permanent physical disability, whether the person suffers from a permanent physical disability and whether the disability substantially reduces the ability to engage…
- COMMISSIONER OF WEALTH TAX v. ARUN K. PARIKH 2001 PTD 2551
Assets should be valued in accordance with the Wealth Tax Rules 1957, R1, R1D of the Shares of the Non-Predatory Shares of Private Company Limited.…
- GOVIND CHHAPABHAI PATEL v. DEPUTY COMMISSIONER OF INCOME-TAX 2001 PTD 2655
Different views on the material needed to be considered before taxes before evaluating the asset…
- COMMISSIONER OF INCOME-TAX v. ARVIND MILLS LTD. 2001 PTD 2673
The Indian Income Tax Act, 1961, will not consider reduction of payment of medical expenses of the Managing Director of Medical Expenditure for the approval of the Indian Income Tax Act, 1961, Section…
- BONGAIGAON REFINERY AND PETRO-CHEMICALS LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2729
Receipt of Writing Tax Appeals Appeals Commissioner has the power to withhold recovery proceedings during the approval of the Income Tax (Appeals) within fifteen days of writing the petitioner to the …
- COMMISSIONER OF INCOME-TAX v. SHIVABHAI B. PATEL 2001 PTD 2758
The review studies held by the Commissioner under Section 636363 and the ITO were directed that the order of review by the Commissioner be fixed by a Tribunal Order of the Tribunal, which shall be ref…
- COMMISSIONER OF INCOME-TAX v. MULJI GORDHANDAS. 2001 PTD 2812
Total revenue included in total revenue…
- COMMISSIONER OF INCOME-TAX v. NARESH TEA STORES 2001 PTD 3005
The firm comprises of seven partners of the firm's recovery or succession 167 1977 partner death 137 1977 The partnership between the remaining partners and the deceased partner's son does not imply t…
- VARELI WEAVES (PVT.) LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX 2001 PTD 3030
The reason for the limitation of the department's review to avoid tax was to not exercise it effectively through the ITO. No failure to disclose the investigator fully and in fact for the assessment o…
- DESAI BROTHERS v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) 2001 PTD 3044
Assessment Condition Example To ensure that revenue was escaped from a review alliance is required between record and holders, the Income Assessing Officer believes that the Business Activities Sectio…
- ADANI EXPORTS v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENTS) 2001 PTD 3082
Re-evaluation Status The ideal appraisal officer should have reason to believe that the income assessment was escaped The existence of such a belief is open to judicial review The Indian Income Tax Ac…
- COMMISSIONER OF INCOME-TAX v. PRAYASVIN B. PATEL 2001 PTD 3180
Reference Business Business loss does not necessarily mean that Essex has to carry on business activities every year and earn revenue. This assumes that the Assisi Consulting and Commission is running…
- COMMISSIONER OF INCOME-TAX v. KASHIRAM TEXTILES MILLS (PVT.) LTD. 2001 PTD 3425
Depreciation The early depreciation of textile Essi's purchase of gray fabric: color, chemicals, etc., and subject to bleaching, coloring, printing, calendaring, starching and then selling it as a fin…
- COMMISSIONER OF INCOME-TAX v. SURESH AMICHAND SHAH (HUF) 2001 PTD 3440
Reference property owners were transferred to flat shopkeepers but registration was not completed The Supreme Court ruled that in such cases, the shopkeepers were to be treated for the purposes of sec…
- COMMISSIONER OF INCOME-TAX v. PETRO-FILS COOPERATIVE LTD. 2001 PTD 3644
Income from other sources Before investing in a fund, the investment estimate of mutual funds is calculated on the basis of income from other sources. The Indian Income Tax Act, 1961, Section 57.…
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