Kerala High Court India — Judgments of 1997
8 reported judgments of the Kerala High Court India from 1997.
- MANI & CO. v. COMMISSIONER OF INCOME-TAX 1997 PTD 500
Reference Request for Reference Multiple appeals are produced under the same application for one year under a law by an order of assessment. The same application has several appeals for different year…
- A.M. ZAINALABDEEN MUSALIAR v. COMMISSIONER OF INCOME-TAX 1997 PTD 700
Reference Evaluation Range Income Disclosure Extension Term Extension Terms Based on the fact that the Income Tribunal considered the matter and found that the threshold extension period applies to th…
- ASIAN TECHS LTD. v. DEPUTY COMMISSIONER OF INCOME-FAX 1997 PTD 770
Advance tax return is adjusted toward advance tax return, resulting in interest on the order of appeal under section 244 (1A) of the Indian Income Tax Act, 1961, section 244 (1A).…
- COMMISSIONER OF INCOME-TAX v. TRANSFORMERS AND ELECTRICALS LTD. 1997 PTD 857
References New Industrial Planning The special deduction is not owned within the meaning of the Section 80J Tribunal on the first day of the calculation period of the deductions proposed by the Direct…
- COMMISSIONER OF INCOME-TAX v. GEETHA BHAVAN TRUST 1997 PTD 1056
Citation Exemption Education The Tribunal justified the granting of an exemption from trust under section 10 (22), finding that there were only four educational purposes of the trust in the relevant a…
- COMMISSIONER OF INCOME-TAX v. WANDOOR JUPITER CHITS (P.) LTD. (IN LIQUIDATION). 1997 PTD 1319
Section 256 of the Indian Income Tax Act, 1961, the jurisdiction of the High Court is only to refer to a question of a law framed by it, it is important that the appropriate authorities take a fresh l…
- COMMISSIONER OF INCOME-TAX v. MALABAR AND POINTER HOSIERY (P.) LTD. 1997 PTD 1512
References Business Property Business Income or Income From Property Income from leaving a business asset 1961, Sections 22, 28 and 256…
- KERALA STATE CASHEW DEVELOPMENT CORPORATION v. COMMISSIONER OF INCOME-TAX 1997 PTD 1855
The Indian Income Tax Act, 1961, is a set of rules set forth in subsection (4) of section 80J, the pre-emption of the new industrial action, transfer of special deduction terms and the state in which …
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