Karnataka High Court India — Judgments of 1999
10 reported judgments of the Karnataka High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. MOTOR INDUSTRIES CO. LTD. 1999 PTD 28
Business Expenses Capital or Revenue Expenses General Principle Company engaged in the manufacture and sale of its products to a single seller assigned to a particular area The contract to occupy the …
- COMMISSIONER OF INCOME-TAX v. GOGTE MINERALS (NO.2) 1999 PTD 105
Example of Investment Allowance Example Machinery new plant and plant used in the mining process which is entitled to the Investment Allowance Indian Income Tax Act, 1961, Section 32A…
- A. S. IBRAHIM v. UNION OF INDIA 1999 PTD 210
Tax collection by tax The question regarding the validity of section 206C of the Constitution provisions of the Supreme Court, before the Constitution Bench of the Supreme Court, can be submitted unde…
- KARNATAKA LIGHT METAL INDUSTRIES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 449
Damage Forward and Business One business or separate business should be prevented; To establish the same business, there must be a cohesion, mutual relationship, mutual dependence or alliance between …
- BALAN ENTERPRISES v. COMMISSIONER OF INCOME-TAX 1999 PTD 516
Real Estate Business or Income Property Established to do real estate business, leasing, building structures and leasing them to tenants is a partnership work that, at the end of the lease term, survi…
- CHAMUNDI HOTELS (PVT.) LTD. v. APPROPRIATE AUTHORITY 1999 PTD 641
Purchase of Real Estate A legally enforceable agreement for transfer of real estate under the Central Government. The court order specifically restricting the transfer of property for transfer of prop…
- COMMISSIONER OF INCOME-TAX v. B.E.L. EMPLOYEES DEATH RELIEF FUND AND SERVICE BENEFIT FUND ASSOCIATION 1999 PTD 753
Exemption Charity Trust Charitable Purpose The General Principle Trust should be for the public benefit The association of employees of a company established for the benefit of death relief and servic…
- INTERNATIONAL OPERATING SERVICES LTD, v. COMMISSIONER OF INCOME-TAX 1999 PTD 2746
Income proceeds that are considered to be accrued or originated in India Fees for technical services The Assisi company incorporated in Kentucky has contracted with an Indian company to provide techni…
- COMMISSIONER OF INCOME-TAX v. MOTOR INDUSTRIES CO. LTD. (N0.2) 1999 PTD 2912
Indian Income Tax Act 1961 Business Expenses General Principles Provision for manual liabilities Disposable for vacation payable salaries and wages Disbursements Cottaged liabilities not discharged Th…
- EAST INDIA HOTELS LTD. v. C. R. SHEKHAR REDDY 1999 PTD 3350
The Income Tax Authorities are required to act within the powers and duties assigned to them under the Income Tax Act. Cannot claim to use any hereditary power to issue clarification of ambiguous lega…
Other years — Karnataka High Court India
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