Karnataka High Court India — Judgments of 2000
13 reported judgments of the Karnataka High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. MYSODET (PVT.) LTD. 2000 PTD 1245
Business Expenses Business Promotional Expenses Spending on Advertising is not allowed only because the price of the articles offered is more than Rs 50. The Tribunal finds that the presentation was i…
- K.V.SATHYANARAYANA RAJU v. UNION OF INDIA 2000 PTD 1461
Legislative Powers Definition of Assets Wealth Taxes Sections 2 (ea) (i), 2 (ea) (ii) and 2 (m) as property by inserting the Finance Act, 1992, 1-4 1993 Adding land and building. Parliament has the po…
- COMMISSIONER OF INCOME-TAX v. H.C. SHANKARAPPA 2000 PTD 1550
Capital or Revenue Expenses Business Test to determine if two units are the same business Assessment of films exhibiting in a new cinema theater building The new cinema theater did not create a new bu…
- SATISHCHANDRA & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 1580
The correction of the error is evident from the recording of the ITO, which compared to the income from the business of the assessment year 1976 77 and the income from other sources of the assessment …
- COMMISSIONER OF INCOME-TAX v. I..T.I. EMPLOYEES\' DEATH AND SUPERANNUATION RELIEF FUND 2000 PTD 1717
Income mutual concern is established for the benefit of the General Principal Trust Public Sector Company Trust Fund employees to invest interest in trust funds consisting of employees in front of the…
- COMMISSIONER OF INCOME-TAX v. BHARATH EARTH MOVERS LTD 2000 PTD 1790
There is no evidence that the appraisal order was found in the Revision Appeal Appellate Order, which was not considered by the appellate authority on any particular issue. Section 263 was not…
- SHREE SOMESHWARA FARMERS COOPERATIVE SPINNING MILLS LTD. v. JOINT COMMISSIONER OF INCOME-TAX (ASSESSMENT) 2000 PTD 2302
Tax recovery is considered a notice of demand under section 143 (1) (a), which is against the assessment before the Tribunal Assessee applying to the Tribunal for the establishment of the restoration …
- S. TAKENAKA v. COMMISSIONER OF INCOME-TAX 2000 PTD 2741
Salary Permission: Forms of income tax on salary paid by the employer must be obtained for the purpose of receiving such income tax. Income Tax Act, 1961, Section 17…
- SALAR PUBLICATIONS TRUSTY v. INCOME-TAX OFICER 2000 PTD 3053
Recovery of garnishment proceedings on tax restitution There is no evidence of admission of liability by garnishee that this notice was not properly presented, in fact, in a notice under section 226 (…
- V. M. SALGAOCAR & BROS. LTD. v. INCOME TAX OFFICER 2000 PTD 3063
Tax deduction on source Tax deductions on contractor contractor payment of taxes on section 194C only have effect on Explan III before 1 7 1995, 1 7 before 1995, section 194C transport of goods Not Ap…
- BIDAR SAHAKARI SAKKARE KHARKHANE NIYAMAT v. UNION OF INDIA 2000 PTD 3310
Assessment Loss The additional justification for the purpose of preventing the theft of constitutional justification tax evasion or the filing of a false return tax is with the hearing at the first de…
- N. VINODKUMAT & CO. v. UNION OF INDIA 2000 PTD 3347
Companies' Accountability Audit The constitutional legality of the various provisions set out for filing returns according to fixed or non-profit companies for the acquisition of audit reports for dif…
- BHARAT CONDUCTORS (PVT.) LTD. v. EOINMISSIONER OF INCOME TAX 2000 PTD 3535
Failure to file advance tax estimates due to delay in filing interest waiver returns, income tax deducted from the sale of imported rights due to a previous amendment to the Finance Act 1990, which wa…
Other years — Karnataka High Court India
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