Karnataka High Court India — Judgments of 1994
6 reported judgments of the Karnataka High Court India from 1994.
- COMMISSIONER OF INCOME TAX v. H.K. PATIL 1994 PTD 330
Long-term capital gains in the capital are the main contract for the sale of machinery after the acquisition of the approval of the sales time authority as the required machinery is handed over to the…
- COMMISSIONER OF WEALTH TAX v. J.R. CHANDE 1994 PTD 359
Asset Pricing is a price assessment directory of unlicensed shares of Company Roll-1D, Indian Wealth Tax Rules, 1957, which adopts the cost-production method of the Indian Wealth Tax Act 1957, Section…
- C. SUBRAMANI v. ASSISTANT COMMISSIONER OF INCOME-TAX 1994 PTD 431
Advance tax declaration interest received under section 139 (8), 215 and 217, interest exemption of section 273, Indian tax act, 1961 under the Indian Income Tax Act, 1961, various diagnostic applicat…
- COMMISSIONER ORINCOME-TAX v. GAYATHRI WOMEN WELFARE ASSOCIATION 1994 PTD 805
For purposes of complimentary tests, aid of the poor and non-profits of the poor, the institution is entitled to significant income tax exemption from the Indian Income Tax Act, 1961, sections 2 (15) …
- COMMISSIONER OF INCOME-TAX v. H.M.T. LTD. (NO. 3) 1994 PTD 1012
The general principle of capital or revenue expenditures is not always conclusive on the lease of permanent benefits; finding that the premium is actually advance rent premium, which is eligible as in…
- BANGALORE SOFT DRINKS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1994 PTD 1245
The reference to business expenses is not entitled to the deduction of advertising expenses and the exemption provided by section 37 (3D). There was no question of law.…
Other years — Karnataka High Court India
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