Kerala High Court India — Judgments of 2001
34 reported judgments of the Kerala High Court India from 2001.
- MOOLAMATTOM ELECTRICITY BOARD EMPLOYEES\' COOPERATIVE BANK LTD.: IN RE v. MOOLAMATTOM ELECTRICITY BOARD EMPLOYEES\' COOPERATIVE BANK LTD.: IN RE 2001 PTD 84
Tax deduction on source cooperative society The exemption from liability for deduction of source tax is exempt from the Cooperative Society of Indian Income Tax Act, 1961, section 2 and 194A, in relat…
- COMMISSIONER OF INCOME-TAX v. P. GANGADHARAN 2001 PTD 97
Non-Residential Accommodation Test In the last year, residential care in India lasted 182 days, a member of the HUF, Assisi, who owned the house in India, though the Essex may have been part of the ho…
- COMMISSIONER OF INCOME-TAX v. K. GOVINDAN & SONS 2001 PTD 138
The delay in filing the return or the failure to submit the return is the interest of regular assessment, the delay in inserting the explanation in Section 139 (8) of the Return 2 means only 1 4 enter…
- COMMISSIONER OF INCOME-TAX v. JOSEPH RAJAPPAN 2001 PTD 278
Damage forward and return of loss pursuant to notice under section 8 (8).…
- G. GANGADHARAN NAIR v. COMMISSIONER OF INCOME-TAX 2001 PTD 330
The reference tribunal could not answer the question of obtaining information without considering the evidence. The matter has to be remanded in Sections 80 HHC and 256 of the Indian Income Tax Act, 1…
- COMMISSIONER OF INCOME-TAX v. TRAVANCORE CEMENTS LTD. 2001 PTD 338
Denial of Business Expenses (1997) 225 ITR 29 Case Referred to Full Bench for Income Tax Act, 1961, Section 37 (3A)…
- HOTEL SHAH & CO. v. ASSISTANT COMMISSIONER OF INCOME-TAX 2001 PTD 342
Failure to file a return review due date, failure to respond to notices under Sections 139 (2) and 142 (1), asserting that it could not file a return due to search and confiscation. And because of the…
- COMMISSIONER OF INCOME-TAX v. KERALA TRANSPORT COMPANY 2001 PTD 539
Asset of business expenditure As per the Liability Carriers Act, 1865, in relation to the loss of goods carried on the transport business, the business system is included in the dependent Indian Incom…
- COMMISSIONER OF INCOME-TAX v. ENGLISH INDIAN CLAYS LTD. 2001 PTD 564
The effect of section 209A of the applicable law was filed when the obligation to file an advance tax liability assessment was filed when the case passed by the tribunal, without considering the case …
- COMMISSIONER OF WEALTH TAX v. M. K. ABDUL KHADER HAJI 2001 PTD 908
Small money and assets usually brought by foreign nationals of Indian origin who permanently return to India with the intention of staying in force The law applies. Remittances made prior to the retur…
- MEHRAN GIRLS COLLEGE v. COMMISSIONER OF INCOME-TAX 2001 PTD 987
Second Schedule to Income Tax Ordinance 1979, Part I, CL (86) and Section 136 Income Tax Examination The Tribunal sought from the High Court the Income Tax Appellate Tribunal, which was run by the SC,…
- COMMISSIONER OF WEALTH TAX v. P. GOPINATHA PILLAI 2001 PTD 1398
Asset Assessment Valuation Officer Assessment Year Reference 1982 83 Assessment of Valuation Officer's Position Expiring 30 Year 1981 30 1982 1982 Valuation Report not related to the period ending 30 …
- COMMISSIONER OF INCOME-TAX v. ABAD HOTELS INDIA (P.) LTD. 2001 PTD 1764
Investment Allowance Hotel business used for the preparation of kitchen, storeroom and foodstuffs is not entitled to investment allowance as there is no food and beverage product in the Indian Income …
- COMMISSIONER OF INCOME-TAX v. VAIKUNDAM RUBBER CO. LTD. 2001 PTD 1770
Other sources Interest on borrowing from fixed deposits for agricultural purposes…
- A.P. SIVARAMAN v. INCOME-TAX OFFICER 2001 PTD 2028
CBR filed with CBDT for contempt of registration of correctional applications for issuance of Central Board of Revenue Powers of Directive CBR with Indian Income Tax Act, 1961616, section 119 (2) (b) …
- ASIAN DEVELOPMENT SERVICE v. COMMISSIONER OF INCOME-TAX 2001 PTD 2218
Non-Residential Business Contact Agreement with Resident to Offer Tax Services, Non-Residential Business Liaison Agreement to Non-Resident Residents, Reviewed as Taxable Royalty and Technical Fees Und…
- M. KUMARAN v. STATE OF KERALA 2001 PTD 2334
Tax deduction at source should be deducted from interest tax on compensation which is required to increase the acquisition of the land.…
- K. GOVINDAN & SONS v. UNION OF INDIA 2001 PTD 2671
Return Advance Tax Interest Reduction of advance tax payment or reduction of interest rate / Deletion of interest under section 139 (8) and 215 Differential situation Section 139 (8) No reduction or r…
- COMMISSIONER OF INCOME-TAX v. COOPERATIVE SUGARS LTD. 2001 PTD 2751
Capital expenditure on maintenance of machinery The expenditure on the maintenance of machinery is the Indian Income Tax Act, 1961, Section 37.…
- COMMISSIONER OF INCOME-TAX v. N. KRISHNAN 2001 PTD 3011
Income tax assessment cannot be made unless Indian income tax assessment cannot be determined, Indian Income Tax Act 1961, section 271 (1) (c).…
- BEENA METALS v. COMMISSIONER OF INCOME-TAX 2001 PTD 3214
Failure to cover the details of the brokers whose failure to estimate the purchase and sale entries and stock registers Act, 1961, section 271 (1) (c)…
- COMMISSIONER OF INCOME-TAX v. PALGHAT SHADI MAHAL TRUST 2001 PTD 3243
Appeal to appeal to the Supreme Court Section 2 (13) (1) (b) of the Indian Income Tax Act, 1961, section 11, 13 (1) (b), 2 and 2 of the leave to appeal to the Supreme Court. 261 defined…
- SEA MATES INDIA v. COMMISSIONER OF INCOME-TAX 2001 PTD 3326
With regard to the purchase tax levied by the Assessing Officer, the High Court may presume that the Assisi Indian Income is based on the fact that it does not comply with the accounting accounting sy…
- COMMISSIONER OF INCOME-TAX v. TRAVANCORE CEMENT LTD. 2001 PTD 3355
The ceiling on business expense repairs applies to costs not covered under section 37 (3A), falling from Sec30 to Section 36, and costs incurred on plant and machinery repairs can be deducted under Se…
- COMMISSIONER OF INCOME-TAX v. A. M. ZAINALABDEEN MUSALIAR 2001 PTD 3427
Payment of business expenses clearance excluding cross checks or cross bank drafts beyond the prescribed limit requires clear inquiry into the R6DD clause whereby such exclusion remanded the Indian In…
- G. K. NAIR v. DEPUTY COMMISSIONER OF INCOME-TAX 2001 PTD 3520
Under the Appellate Tribunal CIT under Section 234B, CIT interest revision options, Section 234B Indian Income under section 234B, interest 234b under interest 234b, interest 233b under section 234b. …
- COMMISSIONER OF INCOME-TAX v. COMMONWEALTH TRUST INDIA LTD. 2001 PTD 3598
The expenditure or payment is not deductible \ Submission means, which means debentures to the Indian Company's business with the Indian company integrated with the Indian company under the scheme app…
- COMMISSIONER OF INCOME-TAX v. P.K. NARAYANAN 2001 PTD 3620
Reference Business Expenses Interest Loans Benefit Long-Term Interest Payments established year after year, which are not justified by the Assessing Officer, the absence of interest, from the Income T…
- COMMISSIONER OF INCOME-TAX v. GUNAVATHY DHARMASY 2001 PTD 3640
Return of loss, if the effect of amending section 80 under the Tax Laws (Amendment) Act 1984 is applicable, with no refund or ITO accession not deposited within the period allowed under section 139 (1…
- COMMISSIONER OF INCOME-TAX v. ANAND THEATRES 2001 PTD 3659
Depression reduction rate…
- SASIDHARA SHENOY & BROS. v. DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) 2001 PTD 3686
Referring to Depression Cinema Theater High Court Decides In the case that Cinema Theater is a building for deportation purposes, another bench of the High Court has decided that the Cinema Theater ap…
- P.J. EAPEN v. COMMISSIONER OF INCOME-TAX 2001 PTD 3737
Other Sources Section 66 Property rent income from property for rent during the previous year Construction is not based on rental income for only 10 months Rental income Estimation of income from othe…
- COMMISSIONER OF INCOME-TAX v. S. R. \' PRESS AND PUBLICATIONS (P.) LTD. 2001 PTD 3771
Capital Accounting Company Accounting for Capital Increase, Section 48…
- COMMISSIONER OF INCOME-TAX v. O.E.N. INDIA LTD. 2001 PTD 3877
Business Expenses Mercantile System Accounting Customs Duty Estimation In the year 1983 84, the actual demand for customs duty was dismissed by the Central Board on 30 1980 10 1980. Valid deductions i…
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