Kerala High Court India — Judgments of 1998
44 reported judgments of the Kerala High Court India from 1998.
- KERALA CHEMICALS AND PROTEINS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 361
Reference advance tax interest payable by the government interest on the payment of advance tax limited to the date of first review means regular assessment under section 214 (1) means first real asse…
- BANERJI MEMORIAL CLUB v. COMMISSIONER OF WEALTH TAX 1998 PTD 445
To provide facilities to the members, the status club is purely composed of the social nature of the public. No inquiry has been made to determine the status of the public charitable status even thoug…
- COMMISSIONER OF INCOME-TAX v. GEO TECH CONSTRUCTION CORPORATION 1998 PTD 479
Rejection of Reference Accounting Accounts The Income Estimation Tribunal found that the Assisi had consistently followed a specific method of accounting for the Tribunal, taking into account the diff…
- COMMISSIONER OF INCOME-TAX v. KANAM LATEX INDUSTRIES (P.) LTD. 1998 PTD 530
References New industrial action New industrial project in a backward area This case was an example of the finding of a High Court Tribunal. There was no question of law in the Indian Income Tax Act, …
- HOTEL AND ALLIED TRADES (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 590
Covering a fine, less than 80% of the revenue assessed income returns less than 80% of the loan with a loan from the State Financial Corporation. The construction of the hotel is estimated by Price Co…
- COMMISSIONER OF INCOME-TAX v. POLYFORMALIN (P.) LTD. 1998 PTD 690
Capital or Income Expenditure General Principles Technicians know how royalty paid or not, the nature of the issue of income tax was not tracked Income Tax Act 1961, Section 37…
- COMMISSIONER OF INCOME-TAX v. POYILAKADA FISHERIES (PVT.) LTD. (NO.2) 1998 PTD 717
Reference Special Reduction…
- COMMISSIONER OF INCOME-TAX v. POYILAKADA FISHERIES (P.) LTD. (NO. 1) 1998 PTD 720
Reference Special deduction processing and export of shrimp…
- COMMISSIONER OF INCOME-TAX v. KERALA STATE COOPERATIVE RUBBER MARKETING FEDERATION LTD. 1998 PTD 730
Failure to file returns at the time of reference Failure by the Tribunal to know that his income is exempt from tax The Tribunal has been justified in canceling the penalty, Income Tax Act 1961, Secti…
- PRADEEP RATANSHI v. ASSISTANT COMMISSIONER OF INCOME-TAX 1998 PTD 839
The CIT was initiated on the application by order of approval for review under section 220 (6) during the receipt of the tax appeal filed before the CIT (Appeals) in connection with the collection of …
- COMMISSIONER OF INCOME-TAX v. TRAVANCORE RUBBERS AND TEA CO. LTD. 1998 PTD 979
Income means contractual sale effect of the sale of old rubber trees. The contract creates rights and obligations according to the contract and breach of contract. The Tax Act, 1961, was section 2 (24…
- COMMISSIONER OF INCOME-TAX v. COMMONWEALTH TRUST (INDIA) LTD. 1998 PTD 1001
Appellate Tribunal's re-evaluation proceedings and the appeal against the permit (C) (appeal) regarding the appellate tribunal's re-evaluation limitation options for denial of deduction under section …
- DR. V. P. GOPINATHAN v. COMMISSIONER OF WEALTH TAX 1998 PTD 1063
Exceptionally overseas Indians are returning to India for permanent residence. Section 5 (1) (xxxiii) amount of assets received in India from the amount previously received is exempt from the assets a…
- SREE NARAYANA CHANDRIKA TRUST v. COMMISSIONER OF WEALTH TAX 1998 PTD 1178
Charitable trust waivers are estimated to be 30% of the shareholders of the trust's shareholders of the trust's trust relatives' contribution to the capital exceeding the allowable trust in the Indian…
- SREE NARAYANA CHANDRIKA TRUST v. COMMISSIONER OF INCOME-TAX (NO.2) 1998 PTD 1183
Evaluation information that goes beyond income assessment The Partnership Trust Partners' funds in the Charity Trust Exemption Trust's two firms are maintained with firms in which the trustees' close …
- A.M. ZAINALABDEEN MUSLIAR v. COMMISSIONER OF INCOME-TAX 1998 PTD 1322
References to the facts The Tribunal asked questions about reducing and confirming the increase as income from other sources…
- COMMISSIONER OF INCOME-TAX v. SINT. K.C. AGENS 1998 PTD 1337
The search for a reference capital gain of Rs 8000 in reference to the sale of the land resulted in the expropriation of the contract showing that the contract was not to be applied to the questions o…
- COMMISSIONER OF INCOME-TAX v. BEENA RUBBER WORKS 1998 PTD 1340
Revenue revenue from unknown sources…
- COMMISSIONER OF INCOME-TAX v. MALAYALAM PLANTATIONS (INDIA) LTD. 1998 PTD 1367
License to employees exempt from business expenses is subject to conditions 3 (c) (ii) and section 40A (5) provided to motorists, and after careful consideration different prices must be determined an…
- COMMISSIONER OF INCOME-TAX v. P.K. NARAYANAN 1998 PTD 1375
Referring to the question of the law to cover the penalty income income, whether the Tribunal disregarded the Tribunal's order not to consider Section 1 of Section 271 (1) (1), are there questions to …
- DAMODAR ELECTRONICS AND CONTROLS v. COMMISSIONER OF INCOME-TAX 1998 PTD 1581
Reduction in business expenses only on actual payment…
- COMMISSIONER OF WEALTH TAX v. R.SANKAR 1998 PTD 1711
Appeal to appeal of appellate tribunal value of immovable property…
- COMMISSIONER OF WEALTH TAX v. RAMA VARMA CLUB 1998 PTD 1738
Members / clubs provide sports facilities such as tennis, badminton, etc. In addition to paying membership fees, members access the facilities offered by the club. No member of the club is entitled to…
- SREENARAYANA CHANDRIKA TRUST v. COMMISSIONER OF INCOME-TAX (N0.1) 1998 PTD 1794
Assessment The Charlotte Trust waiver assessment actually approved the exemption waiver followed by information that was (1) a trust firm's partner, (2) the managing trustee was closely related to the…
- CHANDRIKA EDUCATIONAL TRUST v. COMMISSIONER OF INCOME-TAX 1998 PTD 1798
Assessment Charity Trust Waiver Condition Example Income should be used for charitable or religious purposes so that firms interested in trusts of trustees' close relatives of trust partners may not b…
- COMMISSIONER OF WEALTH TAX v. S.V. DOSHI 1998 PTD 1977
The value of the tax on unallocated equity shares should be deducted from the payment of tax, provided the obligation is a part of the Indian Wealth Tax Act 1957, Section 7 (1) of the Indian Wealth Ta…
- COMMISSIONER OF INCOME-TAX v. A.V. THOMAS & CO. LTD. 1998 PTD 2238
References Scientific Research The Expenditure Tribunal on Scientific Research in the Micro-Spread of Plants visited a similar research center and considered the material investigation that started th…
- COMMISSIONER OF INCOME-TAX v. MEAT PRODUCTS OF INDIA LTD. 1998 PTD 2247
Tax deductions and tax deductions and failure to pay through the collection of tax interest receivables are considered as default on such failures that the collection limit starts from the last day of…
- COMMISSIONER OF INCOME-TAX v. A.M.J. ANTHRAPER (LATE). 1998 PTD 2316
Depreciation firms can carry forward uninsured depreciation and unauthorized depreciation allocated to partners and may be prevented against the income of the Indian Income Tax Act, 1961, Section 32.…
- COMMISSIONER OF INCOME TAX v. VENEERS AND LAMINATIONS (INDIA) LTD. 1998 PTD 2353
References to spending on sales promotion on Sections 37 (3A) and (3B), Indian Income Tax Act, 1961, costs incurred on sales promotion, the amount incurred on the sales promotion commission is not cor…
- COMMISSIONER OF INCOME-TAX v. DIZA ELECTRICALS 1998 PTD 2458
The reference firm deducts the sales tax from the assets held by one of its partners and the firm's liabilities are excluded by the partner. Continue to pay taxes, even if the law is cut off in India.…
- SMT. K. SARALA DEVI v. COMMISSIONER OF INCOME-TAX 1998 PTD 2487
Capital Gain Capital Asset Acquisition The amount of property inherited will not be part of the cost of acquisition of property under the Income Tax Act, 1961, Sections 45 and 48.…
- COMMISSIONER OF INCOME-TAX v. MIDAS RUBBER (P.) LTD. 1998 PTD 2528
The special deduction investment allowance company engages in the preparation of rubber questions, whether the Issei is engaged in the preparation or preparation of any article or item or is entitled …
- KERALA LIQUOR CORPORATION v. COMMISSIONER OF INCOME-TAX 1998 PTD 2784
Finding partners' management space with firm registrations, Sections 132, 185 and 186…
- COCHIN REFINERIES LTD. v. COMMISSIONER OF INCOME TAX 1998 PTD 2806
In India, revenue collection or revenue generation is considered to be a fee for technical services…
- K. SREEDHARAN & CO v. ASSISTANT COMMISSIONER OF INCOME-TAX 1998 PTD 2845
Appellate Tribunal Penalty Delay in Filing Return Fines imposed under Section 271 (1) (a) Appeal by the CIT (Appeal) Court of Appeal to the Department of Appeal which is pending before the Tribunal. D…
- KERALA STATE COOPERATIVE CONSUMERS FEDERATION LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 3008
Business Expenses Co-operative Societies sponsored by the State Government; Receiving more than the prescribed cost by the State Government for selling the manufacturing and exercise books by the Stat…
- COMMISSIONER OF INCOME-TAX v. ELOOR CONSTRUCTIONS 1998 PTD 3092
Revenue Revenue The interest earned by the payment of interest for other sources of the business of concealing the penalty business can be estimated because the business income was deducted based on t…
- COMMISSIONER OF INCOME-TAX v. V.K. VASUDEVAN PILLAI 1998 PTD 3105
Income tax or income not income received by the Indian Income Tax Act in the Indian Income Tax Act was not received by the Indian Income Tax Act. , 1961, Section 5 Indian Double Taxation Agreement bet…
- NEELA PRODUCTIONS v. COMMISSIONER OF INCOME-TAX 1998 PTD 3308
Tax Compensation The difference between the Act of 1922 and the Act of 1961, which applies to valuation, is not required by the Assessing Authority of 1961 to tax the right person, either individually…
- COMMISSIONER OF INCOME-TAX v. PREMIER COTTON SPINNING MILLS LTD 1998 PTD 3365
Business Expenses Capital or Revenue Expenditure General Principles The company plans to provide housing to its employees. The company arranges for the purchase of land by its employees to the panchay…
- JOSEPH J. CHAKOLA v. COMMISSIONER OF WEALTH TAX 1998 PTD 3547
The value of the assets is estimated at the value of the Wealth Tax Rules, 1957, R1D in the lower sheet of shares of the Company's unallocated shares less than that shown in the Belt Sheet.…
- P.J. GEORGE v. COMMISSIONER OF INCOME-TAX 1998 PTD 3575
The value of Schedule III applicable to the Asset Laws entered into the Wealth Tax Act is not clear in the nature of 1988. 1989 and is not valid in operation. Taxes Act, 1957, Section 7, Schedule III…
- N.J. MATHEW (LATE) v. COMMISSIONER OF WEALTH TAX 1998 PTD 3579
Asset Appraisal Property Failure to comply with RID for the Appraised Equity Shares Assessment Year 1972.…
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