Kerala High Court India — Judgments of 1999
70 reported judgments of the Kerala High Court India from 1999.
- NARAYANAN & CO v. COMMISSIONER OF INCOME-TAX 1999 PTD 53
Statutory Partnership License to sell a licensing partnership license prohibits the sale or transfer of a state excise act license otherwise the transfer license entry into the partnership is exchange…
- COMMISSIONER OF INCOME-TAX v. PALGHAT SHADI MAHAL TRUST 1999 PTD 87
Charitable trust exemption is assessed under section 11, whether the assessment yields sections relating to the Indian Income Tax Act, 1961, and 256 of the Exemption Act.…
- COMMISSIONER OF INCOME-TAX v. A.V. THOMAS & CO. LTD 1999 PTD 112
Section 37 Business Expenses License Subsection (3A) applies only to items of expenditure that are not covered by Sections 30 to 36, but section 37 (1) is exempted from section 37A (3A). References on…
- COMMISSIONER OF INCOME-TAX v. UPASANA HOSPITAL 1999 PTD 346
Business means the business of a hospital-based firm whose business is an investment allowance. A firm spends on the purchase of X-ray plants, ICCUs and ECG equipment through the firm's investment all…
- UNITED MERCANTILE CO. (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 482
Business Expenses Company does not allow expenditure to be deposited with the Companies on the interest paid to the Directors for the amendment (approval of deposit) of the Indian Companies Rules 1975…
- COMMISSIONER OF INCOME-TAX v. R. KRISHNARJUNAN 1999 PTD 544
Capital gains increase profits from sale of agricultural land Not agricultural income In the case of the Indian Income Tax Act, 1961, Section 2 (1) (a) and 45 Assessment Return Assessing Officer Power…
- COMMISSIONER OF INCOME-TAX v. NAVODAYA 1999 PTD 599
Business expenses applicable to section 37 (I) are not allowed Section 37 advertising, advertising, sales promotion, expenditure on motorists and hotels, whether expenditure is capital or excise tax, …
- COMMISSIONER OF INCOME-TAX v. GEORGE JACOB 1999 PTD 680
Volunteer disclosures of correctional firm voluntarily disclose shareholders' earnings under Section 3 of the issuers' declaration under Section 14 of the Search and Seizure Voluntary Disclosure Act, …
- BABY MARINE EXPORTS v. COMMISSIONER OF INCOME-TAX 1999 PTD 844
Business Expense Accounting Merchandise System Purchase Tax Supply Detects Tax Delivery Obligation Sales Tax Claims Deleting Purchase Tax With respect to Lakes Purchase Pending Exemption Section TO Tr…
- COMMISSIONER OF INCOME-TAX v. DHARMODAYAM CO. 1999 PTD 883
Charitable Trust Exemption Subsection 11 (subsection 4A) 1 4 The effect of holding carers (chit funds) that are in effect since 1984 is relied upon for charitable purposes, income from the business is…
- COMMISSIONER OF INCOME-TAX v. DAMODAR CORPORATION 1999 PTD 895
Depreciation Investment Allowance The entire hotel complex in the hotel cannot be reduced to the value of the plant Flat rate not allowed Investment allowance is not allowed on the whole hotel Indian …
- MICHAEL JOSEPH & COMPANY v. COMMISSIONER OF INCOME-TAX 1999 PTD 904
Business expenses Capital costs or taxes Rent, rates and taxes…
- COMMISSIONER OF INCOME-TAX v. V.T. JOSEPH 1999 PTD 910
Deduction of export business under section 80HHC under section 80HHC Total gross income to the extent of income derived from export business under section 80HC, Indian Income Tax Act, 1961, section. I…
- COMMISSIONER OF INCOME-TAX v. FERTILIZERS AND CHEMICALS TRAVANCORE LTD 1999 PTD 924
The question of reference to the law is that capital or revenue expenditure registration fees are paid by the company to increase the share capital of the company, whether the capital or the expenditu…
- DR. MRS. MARY KOSHY v. COMMISSIONER OF WEALTH TAX 1999 PTD 945
Definition of an asset is an asset and is a transferable property that has value in value, should be included as an asset related to valuation dates for wealth tax purposes, Indian Property Tax Act, 1…
- P. IBRAHIM HAJI v. COMMISSIONER OF WEALTH TAX 1999 PTD 967
Appellate Tribunal Power of Tribunal Assisi's Appeal for Increase in Net Wealth, which is a partner of a partner established to start a business in the hotel, was increased by the cost of section 24 (…
- AGAPPA CHILD CENTRE v. COMMISSIONER OF INCOME-TAX 1999 PTD 1029
Exceptions Charity trust waivers are not available where a trust property is available for use by the prohibited property The property includes an immovable refrigerator accessible by the trust and re…
- MRS. GRACE COLLIS v. COMMISSIONER OF INCOME-TAX 1999 PTD 1188
Capital Gas Transfer of Companies means Transfer Scheme means Transaction of allotment of shares in a certain proportion to the shares of the emigrating company approved by the Court Order of Court, I…
- N. SUNDARESWARAN v. COMMISSIONER OF INCOME-TAX 1999 PTD 1260
Disadvantages of business expense contract breach The contract to provide foreign buyers for commissary arbitration agreeing to the supply of goods claims in the letters received to foreign buyers in …
- COMMISSIONER OF INCOME-TAX v. DR. B.A. RAJAKRISHNAN 1999 PTD 1367
Review Order The order of the ITO should be false and prejudicial so as to benefit from the loss of income but the order of the most modest amendment could not be passed under the Indian Income Tax Ac…
- COMMISSIONER OF INCOME-TAX v. K. RAMULLAN 1999 PTD 1416
Non-Resident Exempt Non Resident (External) Account Indian National Malaysian Citizenship wife and child residing in India who own property in India and related non-resident (External) account of thei…
- TRAVANCORE CHEMICAL AND MANUFACTURINC COMPANY LIMITED v. COMMISSIONER OF INCOME-TAX 1999 PTD 1589
High Court's decision regarding the scope of action under section 260 (1) of the Indian Income Tax Act, 1961, section 260 (1), under disputes not to be appealed before the Tribunal under Appellate Tri…
- PENINSULAR PLANTATIONS LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 1731
Other sources of income from house property or other sources are the Indian Income Tax Act, 1961, sections 22 and 56…
- MANARKATTU BROS. (P.) LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 1820
The deduction of corrective error on only the original payment was amended in Section 43B by the Finance Act, 1989, in which the decisions of the High Courts dispute the interpretation of the amended …
- COMMISSIONER OF INCOME-TAX v. A. KUNJUMYTHEEN KUNJU 1999 PTD 1823
The business expense law applies only to deductions estimated by the effect of the Finance Act, 1989 by amending Section 43B on actual payments only.…
- MUTHOOTTU CHARITABLE TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 1853
Evaluation Limit Draft Evaluation Order Limit Extension Period where 5 144B is applied where a scalable filing return showing income of over Rs 2 lakh is applicable Section 144B is not restricted to a…
- COMMISSIONER OF INCOME-TAX v. NATIONAL PHARMACEUTICALS AND MEDICAL SERVICES (P.) LTD. 1999 PTD 2065
Business expenses Company does not allow agent to sell expenses. Finding out that a sailing agent was related to a person who has a lot of interest in the company. Section 40 (c) was applicable; the c…
- P.M. MANUEL v. INCOME-TAX OFFICER 1999 PTD 2079
Advance Tax Written interest waiver Advance tax paid on account of accounts provided by the Assistive Partner in different firms, should be considered for interest waiver under Section 215; One per ce…
- COMMISSIONER OF INCOME-TAX v. LATE S.M. SYED MUHAMMAD 1999 PTD 2114
Appeal of Supreme Court certificate regarding Assistant Commissioner inspecting fitness penalty jurisdiction Supreme Court Indian Income Tax Act, 1961, Sections 261 and 274…
- COMMISSIONER OF INCOME-TAX v. MUTHOOTTU CHARITABLE TRUST 1999 PTD 2266
The Charity or Religious Trust Exceptional Trust, founded by members of the Family Family Business Trust, also participated in the Chit Fund Business Trust to receive money from the trust forgiven by …
- COMMISSIONER OF INCOME-TAX v. V. V. GEORGE 1999 PTD 2334
Prior to the impact of section 44E's Income Tax Act, 616161, section, 45, (48 ()), 53, the provisions of the Explan and EEE, the capital gains provision of section (48 (ision)) Will be given…
- COMMISSIONER OF INCOME-TAX v. SMT. THRESSIAMMA ABRAHAM (NO. 1) 1999 PTD 2376
The Income Underwriting Title is an open-ended guarantee for the capital related property that the mortgagee owns with the State Financial Corporation and the loan taken by the assessing company. Exam…
- COMMISSIONER OF INCOME-TAX v. ASPINWALL & CO. LTD. 1999 PTD 2400
Preparation or preparation of an investment allowance or article or article does not constitute sufficient cure for investment.…
- P. K. KUNJAMMA v. TAX RECOVERY OFFICER 1999 PTD 2449
The Tax Recovery Tax Recovery Officer has the option of attaching only the assets of a plaintiff to a lessee and not a reviewer when an Assistant becomes a defaulter when his / her name is created by …
- COMMISSIONER OF INCOME-TAX v. A. M. MOOSA 1999 PTD 2472
Mercantile System A of Business Expense Accounting is engaged in the processing and export of seafood. Notice of purchase tax Exemption from the purchase tax on shrimp purchased for export If the Inco…
- COMMISSIONER OF INCOME-TAX v. BPL SYSTEMS AND PROJECTS LTD. 1999 PTD 2496
Appeal of appellant's powers to the Tribunal before the Tribunal, though he has not appealed, is contrary to the First Appellate Authority's Indian Income Tax Act, 1961, Sections 253 (4) and 254 (4). …
- COMMISSIONER OF INCOME-TAX v. G.T.N. TEXTILES LTD. 1999 PTD 2538
Business Expenses Capital or Revenue Expenses Payment of purchase of machinery during business accommodation in installments…
- COMMISSIONER OF INCOME-TAX v. CATHOLIC SYRIUAN BANK LTD 1999 PTD 2600
Income Bank Securities constitutes interest income between the closing date and the purchase date of the securities before retaining the cash required to maintain the security ratio prior to the purch…
- COMMISSIONER OF INCOME-TAX v. A. YONUS KUNJU 1999 PTD 2702
The reason for the review is the assumption that the revenue was left unchecked The sales tax authorities determined that the review process was initiated on the basis of such finding order and subseq…
- COMMISSIONER OF INCOME-TAX v. SANTHOSH TEXTILES 1999 PTD 2717
It was unreasonable to conceal the probe tribunal's income on the facts contained in the account and the cancellation of the fine to the Criminal Order of Tribunal, the Indian Income Tax Act, 1961, se…
- V. V KAMAT AND P. A MOHAMMED, JJ v. VI P. JOHN, JANATHA MEDICALS 1999 PTD 2775
Forward the reference and prevent the Tribunal from finding out that the business of the review was comprehensive and that a mere closure of an activity would not prevent the benefit of the review fro…
- COMMISSIONER OF INCOME-TAX v. BHADRA ENTERPRISES (N0.2) 1999 PTD 2817
Assessment Books Account Estimation Denial Estimates in which Multiple Arch and Toddie Shops are run Income Tax Officer cancels account books in the absence of vouchers or copies of bills and makes ad…
- NEW AMBADI ESTATES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 2833
Last year's partner's income for the previous year will be consolidated with respect to the Indian Income Tax Act, 1961, Section 3 of the Indian Income Tax Act, 1922, Section 2 (11).…
- UPASANA HOSPITAL AND NURSING HOME v. COMMISSIONER OF INCOME-TAX 1999 PTD 3027
The Indian Income Tax Act, 1961, proceeds from unidentified sources showed that Assisi had underestimated the cost of hospital contract between Assisi and Income which he claimed would be more expensi…
- SINT. B. INDIRA RANI v. COMMISSIONER OF INCOME-TAX 1999 PTD 3033
Appeal Tribunal Correction Appeals mistakes Income from Unknown Income from Unknown Sources Investigating the facts related to two years and accepting the explanation for one year and rejecting the ex…
- TRAVANCORE ELECTRO CHEMICAL INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3040
Depreciation Extra Shift Allowance at Factory Electrical Substation Extra Shift Depreciation Allowance Applicable to the powers of the Indian Income Tax Rules, 1962, Annex 1, Part 1 Appellate Assistan…
- MALABAR AGRICULTURAL CO. LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3082
Deficit reduction and continuing loss and non-depreciation status The business business should be evaluated on Assisi's growing, processing and selling of tea, which shows that Assisi acquired the tea…
- COMMISSIONER OF INCOME-TAX v. C. JOSEY NEROTH 1999 PTD 3090
Law reference question Defendants filed by CBDT Amnesty Circulars which can be assessed from the reviewers whose premises have been sought will then be sought by the Amnesty Scheme Tribunal Directed t…
- COMMISSIONER OF INCOME-TAX v. O. K. INDUSTRIES 1999 PTD 3093
Such loss of stock, due to loss of value of stock, could not be included in the total income of the Indian Income Tax Act, 1961, evaluating the stock.…
- K.M. MOHAMMED ABDUL KHADER v. COMMISSIONER OF INCOME-TAX 1999 PTD 3124
Finding the Tribunal's reference to the cost of the building and the sources of construction funds obtained from an unknown source of fact will not interfere with the findings of the High Court unless…
- COMMISSIONER OF INCOME-TAX v. KRISHNA TALKIES 1999 PTD 3135
Amortization deductions film, distribution film producers contract with third party for purchase of film distribution rights for five years from release date followed by purchase of distribution right…
- COMMISSIONER OF INCOME-TAX v. K.P. VAROO 1999 PTD 3188
Covering Income Penalties from Unknown Sources The voluntary disclosure by the firm was defined as the amount of voluntary disclosure from the amount given as a gift that was not eligible for the inco…
- COMMISSIONER OF INCOME-TAX v. C.F. JOHNSON 1999 PTD 3206
Lizzi affidavit stated that he paid Rs 1 lakh unpaid money to the recipient in addition to the security deposit, it cannot be checked that the tribunal has the right to transfer and no investments. Th…
- COMMISSIONER OF INCOME-TAX v. AUTOKAST LTD 1999 PTD 3215
Interest from other sources of cheap cost plant and machinery requires the bank to pay up to and from short-term depository machinery so interest on collection does not come from other taxes because t…
- UNITED CATALYSTS INDIA LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 3316
Business Expenses Claims a deduction under the general provisions of Section 30 Exp Expenses as stated in Section 30 of ()) on the expenses of the guest house, the maintenance of the guest house and t…
- COMMISSIONER OF INCOME-TAX v. DR. V.P. GOPINATHAN 1999 PTD 3327
Fixed Deposit in bank interest paid against loans against fixed deposit interest securities deducted from other sources. Fixed Deposits The Indian Income Tax Act, which sets out the issue. 1961, secti…
- COMMISSIONER OF INCOME-TAX v. R. BHARATHAN (NO. 1) 1999 PTD 3405
In the absence of assessment by the Criminal Investigation, the reference to the assessment of income after the search and seizure is a matter of increasing the assessment of the penalty by the tribun…
- KERALA INDUSTRIAL POLYMERS LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3470
Failure to disclose the material fact assessment has been claimed as capital expenditure before capital, which was not possible before the cost of the sale and the possible project through machinery a…
- T. ABDUL MAJEED v. COMMISSIONER OF INCOME-TAX 1999 PTD 3498
Increase in reference valuation in closing of stocks on the basis of diagnostic review in which entries are not duplicated and the fact finding of the inventory properly taken by the Tribunal and the …
- COMMISSIONER OF INCOME-TAX v. INDIAN CHAMBER OF COMMERCE 1999 PTD 3539
Information on the analysis that has been left out of the assessment of income The 76 exemptions under section 11 for the Chamber of Commerce assessment year 1973 74 to 1975 were rejected by the Asses…
- K.P. PAULOSE & CO. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3554
Correction of Diagnostic Errors The amount deposited by the subcontractor for taxing or contracting with the Assisi Electricity Board and the taxpayer receiving tax from the creditor for the estimatio…
- COMMISSIONER OF INCOME- TAX v. N. C. JOHN & SONS LTD. 1999 PTD 3617
Reference instructions by the officer examining the accounts pursuant to Section 142 (2A), whether valid or not, are authorized by the Assessing Officer to issue instruction only when certain proceedi…
- COMMISSIONER OF INCOME-TAX v. HOTEL LUCIYA 1999 PTD 3690
Depreciation \ The Plant Section, which is the meaning of Section 43 (3), defines only the inclusion of plant-only. It states that in section 32 (1) the terms \ building \, \ machinery \ and \ plant a…
- COMMISSIONER OF INCOME-TAX v. M. MANI 1999 PTD 3719
The reference question of the Law Depression Studio, whether the plant is a question of law, is appropriate for the Indian Income Tax Act, 1961, Sections 32, 43 (3) and 256 (2).…
- MOUNT SENAI HOSPITAL v. INCOME-TAX OFFICER 1999 PTD 3726
Review of Commissioner's Consolidation Opinion Opinion filed against the Assessment Order of the Assessment Year 1986, claiming a deduction for the loss in the top account does not permit the review o…
- ANAND LIQUORS v. COMMISSIONER OF INCOME-TAX 1999 PTD 3836
Demand for Income from Fines Covering Section 1 to Section 271 (1) (c), filing an expedition to the SC, no voucher claiming salary, commission and transportation costs does not support the claim in th…
- COMMISSIONER OF INCOME-TAX v. T. ABDUL MAJEED 1999 PTD 3941
Demand for Income Taxes Section 2 of Section 271 (1) (c) of the Income Tax Demand for Textile Business Sector 12, search of the business premises of 1997 and the list of stock manufactured on 30 12 12…
- IBRAHIM OTHAYOTH v. SUB-INSPECTOR OF POLICE 1999 PTD 3971
Police raid search and seize gold confiscated property…
- COMMISSIONER OF INCOME-TAX v. C. T. JACOB (KELACHANDRA) & SONS 1999 PTD 4078
Depreciation reduction cost…
- COMMISSIONER OF INCOME-TAX v. SASIDHARA SHENOY & BROTHERS 1999 PTD 4099
Harassment Plant The Cinema Theater building, which was built by the Assamese Theater and used as a cinema theater, does not constitute a plant in its entirety, the Indian Income Tax Act 1961, section…
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