Kerala High Court India — Judgments of 2000
63 reported judgments of the Kerala High Court India from 2000.
- K. VENUGOPALAN NAMBIAR v. ASSISTANT COMMISSIONER OF INCOME-TAX (ASSESSMENT) 2000 PTD 59
Delay in payment of tax interest checks and issuance of notice of demand for Income Tax Act, 1961, Section 220…
- BENZ CORPORATION v. INCOME TAX OFFICER 2000 PTD 114
The power to transfer powers of the Income Tax Act of 1961 is judicial and should be exercised in a fair and reasonable manner. India, Article 226…
- COMMISSIONER OF INCOME-TAX v. I. ABRAHAM 2000 PTD 128
The question regarding the delay in filing a law-related case in return assertion says that the delay was due to a delay in finalizing the accounts of the firms in which it was a partner-terminating t…
- COMMISSIONER OF INCOME-TAX v. H. H. MAHARANI SETHU PARVATHI BAYI 2000 PTD 173
Appeal to the Appellate Tribunal Revenue to include evidence that the Special Transaction Tribunal had no real obligation to consider the evidence of the Indian Income Tax Act, 1961, section 254…
- GEORGE JOHN v. COMMISSIONER OF INCOME-TAX 2000 PTD 193
Disclosure of damages In return for disclosure of returns and claim for loss, the assessee must have the opportunity to hear before such rejection. Indian Income Tax Act, 1961, Section 143 Constitutio…
- COMMISSIONER OF WEALTH TAX v. P. KRISHNA WARRIER 2000 PTD 205
The Property Tribunal, which left on trust for religious or charitable purposes, found that the assets of the trust are primarily charitable and religious in nature, the entire property of the trust i…
- COMMISSIONER OF WEALTH TAX v. P. VARGHESE 2000 PTD 235
Referring to the waiver law, companies participating in jewelry firms bought old gold comments and handed over gold to gold jewelry firms in the gold jewelry manufacturing business. Goldsmith operates…
- K. MAHIM v. COMMISSIONER OF INCOME-TAX 2000 PTD 437
Hiding the fines income, the revenue from the contract business was concealed, the fines were enforced by the valid Indian Income Tax Act, 1961, section 271 (1) (c).…
- COMMISSIONER OF INCOME-TAX v. SUPRIYA ENTERPRISES 2000 PTD 665
Detection of fact based on evidence is final = Indian Income Tax Act, 1961, S: 256…
- COMMISSIONER OF INCOME-TAX v. MIDLAND RUBBERS AND PRODUCE 2000 PTD 684
Business expenses deny current repair costs…
- S. A. WAHAB v. INCOME-TAX OFFICER 2000 PTD 735
Commissioner cannot approve Commissioner's review arbitration order - Interference with order passed by reviewer ial Commissioner does not automatically deduct or interest waiver Has asked the Tribuna…
- MIDAS RUBBER (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 748
The appeal of the tribunal's appeal to appeal will be rejected last year for a change that would have severely impacted the liability of the circuits. The Tribunal should remand the Indian Income Tax …
- MERCANTILE AND MARINE SERVICES v. COMMISSIONER OF INCOME-TAX 2000 PTD 961
Business Income or Property Income Clearing and forwarding agents that handle the exports and imports of government entities are compensated for the storage and disposal of contractual goods, hence th…
- D. K. B. & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 992
Evidence to cover the fines)…
- COMMISSIONER OF INCOME-TAX v. PUNALUR PAPER MILLS LIMITED 2000 PTD 1016
Interest deducted by the Gratuity Fund through the Business Income Tax deducted by the Indian Income Tax Act, 1961, Section 37, Schedule IV Indian Income Tax Rules, 1962, R 106.…
- COMMISSIONER OF INCOME-TAX v. NAGPUR GOLDEN TRANSPORT CO. 2000 PTD 1024
Interest paid to the firm's business expense partner is paid as a security to the reviewer's partner. Interest on such deposits cannot be justified in 1977. , 1961, section 40 (b)…
- COMMISSIONER OF INCOME-TAX v. RAMANUJAM THARNPI 2000 PTD 1108
The concealment of the vineyard with the Income Funds to cover Germany in which they were partners is shown individually as the seller of the vineyard, it is not shown as an asset. In the books of acc…
- COMMISSIONER OF INCOME-TAX v. S. KODER 2000 PTD 1158
Success in business Replacing a private company with only the private shareholders of the old stock of stock. Section 170 of the Company's Business Continuation Applicable firm's stock cannot be price…
- COMMISSIONER OF INCOME-TAX v. ASIAN TECHS LTD. 2000 PTD 1209
Appellate Tribunal's appeal is a limited power to admit additional evidence to the tribunal's authority The tribunal relies on the additional evidence presented before it concludes with such additiona…
- COMMISSIONER OF INCOME-TAX v. N. KRISHNAN 2000 PTD 1237
Evaluation Evaluation Evaluation The effect of the assessment is not determined by the entire order of assessment, which is limited to the jurisdiction of the ITO which has been withheld from taxation…
- COMMISSIONER OF INCOME-TAX v. K.T. MATHEW 2000 PTD 1249
Representative Review Trustee to build trust through the Assisi for the benefit of his minor son in the hands of the Assisi Indian Income Tax Act, 1961…
- KEERTHI LIQUORS v. COMMISSIONER OF INCOME-TAX 2000 PTD 1274
Appellate Tribunal Writers' Complaint Appeals that the Tribunal's Order was Approved Without Applicant's Appeal for Hearing, Indian Income Tax for such applications, barred by the request or limitatio…
- JOSEPH KURUVILLA v. COMMISSIONER OF INCOME-TAX 2000 PTD 1564
Correction of appellate tribunal errors as As a supervisor, the miscellaneous petitioner who filed a review on the role of a lawyer who did not raise a particular case should not be subjected to litig…
- SANTHOSH ELECTRICALS v. INCOME-TAX OFFICER 2000 PTD 1645
Assessment of interest deduction for the first time the advance advance tax interest on returns filed in response to the notice under section 148 is regularly assessed under sections 139 and 217 in wh…
- COMMISSIONER OF INCOME-TAX v. P. P. KHADER HAJI 2000 PTD 1754
The appellate tribunal's best judgment based on the appeal of the judgment was that the assessee did not comply with the notices under Sections 148 and 142 (1) of the ITO Indian Income Tax Act, 1961, …
- JAI TRADING COMPANY v. COMMISSIONER OF INCOME-TAX 2000 PTD 1884
Failure to audit accounts, failure to audit accounts, penalties applied, even though the valid provisions of section 44AB and section 271B were entered into by the Finance Act 1984, the Assisting Offi…
- K. T. THOMAS v. TAX RECOVERY OFFICER 2000 PTD 1913
The person relating to the collection of taxes and the sale of the property, before the auction, the first person to pay the property to apply for settlement of the sale by the revenue authorities or …
- NILOFER HAMEED v. INCOME-TAX OFFICER 2000 PTD 1962
There is no restriction on the number of assessment notes under section 148 notice that can be issued under SA 48 if the assessment or reassessment proceedings are pending, Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. P. P. THOMAS 2000 PTD 1976
Capital Gains Transfer transfers more than a land transaction in exchange for a surrender of shares of a company, which can result in a transaction being examined because the Capital Gains Indian Inco…
- T. K. NARENDRAN v. INCOME-TAX OFFICER 2000 PTD 2025
Tax Recovery Firm Partner Tax collection that was received by the firm which was the racketeer action against the partner on the basis that the applicant was not, there was no partner to know that the…
- COMMISSIONER OF INCOME-TAI v. S. P. NAYAK AND RAMESH 2000 PTD 2030
Citizens of Business Expenditures is engaged in the transportation business with the Supply Corporation, which deals with the transportation of sugar, Assisi uses its own lorries to contract and also …
- KERALA CHEMICALS AND PROTEINS LTD. v. COMMISSIONER OF 2000 PTD 2040
There is a duty to consider the appellate tribunal jurisdiction of the powers, although the SC failed to bring it to the notice of the tribunal SC that it was entitled to interest under the section 21…
- KERALA CLAYS AND CERAMIC PRODUCTS LTD. v. TAX RECOVERY OFFICER 2000 PTD 2049
Responsible for payment of dues by the Income Tax Act, 1961, Section 220, received by the Company for the receipt of tax dues.…
- COMMISSIONER OF INCOME-TAX v. N. KRISHNAN 2000 PTD 2214
The hearing of the appeal of the appraisal lawyer is ordered by the Appellate Tribunal Advocate to join in the evaluation proceedings and to cancel the ex parte assessment under section 144 signed by …
- TISSAN JOSEPH v. COMMISSIONER OF INCOME-TAX 2000 PTD 2281
Recovery of Tax Right Garnishee alleges that he did not receive payment for defaulter petitioner, Income Tax Act, 1961, Section 226 (3) Indian Constitution heard Article 226…
- PALA MARKETING COOPERATIVE SOCIETY LTD. v. STATE 2000 PTD 2348
Failure to fully and truly disclose all material facts necessary for an evaluation. Due to overstatement, valid Indian Income Tax Act, 1961, Sections 147 and 148 are not allowed.…
- KERALA STATE BAMBOO CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2369
Refinement of defects Defects in subsection (9) of section 139 The power to invalidate a defective return can be exercised only after the annual assessment to which the return relationship is complete…
- PREMIER BREWERIES LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2495
Proof of such repair and renovation, 1961, Section 37, on estimating costs on repair and renovation of business expenses…
- COMMISSIONER OF INCOME-TAX v. P. M. CELINE 2000 PTD 2519
Delay in Advance Tax Delay in Return Submission Failure to Present Advance Tax Estimation Beginning of Criminal Procedure Condition of the Returning Officer Prior to Such Beginning Not Satisfied by th…
- MANUEL SONS WINES v. INCOME-TAX OFFICER 2000 PTD 2545
The High Court will not interfere with the decision in the writ proceeding after detailed consideration of advance tax interest payable under section 215 or section 217 or reduction of interest or 50%…
- COMMISSIONER OF INCOME-TAX v. POULOSE AND MATHEN (PVT.) LTD. 2000 PTD 2563
Depreciation Real Cost Estimation Company Partner, consisting of seven partners Other eight partners in the Equity Company shareholding of the claimant firm on the increased cost of the assets and lia…
- COMMISSIONER OF INCOME-TAX v. DHARRNADEEPTI 2000 PTD 2576
Charitable Purpose Charitable Trust Business Expenses Section 13 (1) (bb) Assessment in the Business of Running Cases that Assissee's income from the Korean business was income from property under the…
- COMMISSIONER OF INCOME-TAX v. RAM BAHADUR THAKUR LTD. 2000 PTD 2714
Appellate Tribunal of Power of Retirement Tribunal cannot rectify every mistake The Tribunal can only correct an error appearing in the record in which the office apartment has been leased to another …
- 2000 PTD 2737 2000 PTD 2737
The business expense was a liability agreement, a liability dispute, and would not be achieved until the dispute was settled until the 84 Income Tax Act, 1961, section 37, in the assessment year 1983.…
- B. INDIRA RANI v. COMMISSIONER OF INCOMETAX 2000 PTD 2761
Receipt of a Notice of Tax Receipt Notice on the basis of an increase in a certain amount of cash that it adds cash credit to which the AO is instructed to examine the fact of credit which the amendme…
- CENTRAL BOARD OF DIRECT TAXES v. COCHIN GOODS TRANSPORT ASSOCIATION 2000 PTD 2811
Tax deduction through tax paid to carry contractors but no work is limited to payments in connection with contracts for payment of income tax deductions for works contracts only transport services wit…
- COMMISSIONER OF INCOME-TAX v. ASPINWALL & CO. LTD. 2000 PTD 2993
The expense of traveling to the wife of the chief executive tribunal of the Coffee, Steamer Agency, Clearing and Forwarding Agency, Determining Business Expenses, has no material to suggest that this …
- A. M. ZAINALABDEEN MUSALIAR v. COMMISSIONER OF INCOMETAX 2000 PTD 3084
Assessment Limit for IACI Reference: Moving the Assessment Draft Evaluation Order to Evaluation on 17 3 1981 IAC 198 On 1981, IAC issued a notice fixing hearing on I 9 19 1981, Assessment was only rec…
- COMMISSIONER OF INCOME-TAX v. KEEN PESTICIDES (P.) LTD 2000 PTD 3113
References No. 13 and 1993, Scientific research set for June 17, 1997, Scientific research The capital expenditure allowance must be in the preceding year, not necessarily the ownership of land and bu…
- OUTDOOR PUBLICITY v. COMMISSIONER OF INCOME-TAX 2000 PTD 3121
Failure to submit timely returns in fines The four-year delay in filing returns specifies that accounts cannot be finalized because the partners' individual business accounts were not evaluated and th…
- EMINENT ENTERPRISES v. COMMISSIONER OF INCOME-TAX 2000 PTD 3177
The interest rate on delayed return on return is not assessed because it has financial difficulties and will face real difficulty in paying interest under section 139 (8), Indian Income Tax Act, 1961,…
- ASIAN TECHS LTD. v. INCOME TAX APPELLATE TRIBUNAL 2000 PTD 3234
Appeal for additional grounds of appellate tribunal procedure, applicant must ensure that the application for extension of additional grounds is registered and recorded before or at the same hearing r…
- COMMISSIONER OF INCOME-TAX v. KALA CARTONS 2000 PTD 3297
Evaluation Draft Evaluation Order Issues IAC ITO Issues of Draft Evaluation Order Under IAC 5 144 The second draft assessment order after such direction was valid The Indian Income Tax Act, 1961, Sect…
- C.G.G. PANICKER v. COMMISSIONER OF INCOME-TAX 2000 PTD 3330
The Reference Evaluation Notice does not want to be put on notice and can be corrected The ITO has the authority to proceed beyond the stage in which the unauthorized officer has passed the Assessment…
- TRANVANCORE CHEMICAL AND MANUFACTURING CO. LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3434
Income after tax income is not earned after which the diagnostic related is obtained, meaning the meanings are the meanings of the 11 11 11 products Supreme Production Supreme Supremesesses Supreme Su…
- SEEYAN PLYWOODS v. INCOME-TAX OFFICER 2000 PTD 3485
Limitations for Completion of Defectiveness in Return After approximately six years interval and after evaluation of number, defects for non-filing of audit report in Form No. IOC were deemed to be no…
- ACHUTHAN PILLAI & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3521
Capital gains are not maximized profits under the Indian Income Tax Act, 1961, section 45…
- MAHESH B. SHAH v. ASSISTANT COMMISSIONER OF INCOME-TAX 2000 PTD 3573
Business Expenses Indian Income Tax Act, 1961, Do not allow such expenditure in writ proceedings, Article 226 of the Constitution…
- ATTUKAL JEWELLERY v. ASSISTANT COMMISSIONER OF INCOMETAX 2000 PTD 3598
Ultimate Sweet Treatment Available: No Petition Should Be Presented By The Applicant When The Nominated Order Is Approved, Article 226 Of The Indian Constitution Will Not Issue…
- COMMISSIONER OF INCOME-TAX v. P. K . NARAYANAN 2000 PTD 3645
The concealment of the penalty hiding income where the revenue increase is retained by appellate authorities can be dismissed by the tribunal asserting that the explanation for the increase was satisf…
- COMMISSIONER OF INCOME-TAX v. DIZA ELECTRICALS 2000 PTD 3665
The firm's dissolution firm, which is deemed to be continuing for the purposes of section 189 (1), shall be entitled to deduction under the responsibility of the Firm Income Tax Act, 1961, section 189…
- COMMISSIONER OF INCOME-TAX v. VRINDAVAN HOTELS (P.) LTD 2000 PTD 3674
Investment Allowance Industrial Company manufacture or manufacture of an article or item, which means that in the running of the hotel operation the Essex means that the conversion of the raw material…
- HOTEL AND ALLIED TRADES (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3708
Investment Allowance Industrial Company Manufacturing or processing of goods, which means a hotel operated means that no hotel has any preparations for plant and machinery additions, Income Tax Act 19…
Other years — Kerala High Court India
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