Madhya Pradesh High Court India — Judgments of 1998
54 reported judgments of the Madhya Pradesh High Court India from 1998.
- ESTATE OF LATE TUKOJIRAO HOLKAR v. COMMISSIONER OF WEALTH TAX 1998 PTD 345
The Indian Wealth Tax Act 1957 Reference Assassin's death record has not been taken against the legal representatives or the respondent, for example the reviewer was excluded by default and for not ta…
- MUHAMMAD HANIF v. COMMISSIONER OF INCOME-TAX 1998 PTD 363
The deduction debt management is obliged to provide the Frame Manufacturing Budget, which was funded under the Minimum Wages Act, the Bonus Act and the Badi and Cigar Act, which found that the funds w…
- PERFECT POTTERY CO. LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 490
Claims for Investment Allowance in relation to one unit claim for investment in a unit not more than Rs 1 lakh unit Small scale industrial unit in view of Essential Manufacturing Sanitary Pipe Investm…
- GROVER SOAP (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 502
Capitalism or Revenue Expenditure General Principles Spending over fifteen years competing…
- COMMISSIONER OF INCOME-TAX v. DHARIWAL SALES ENTERPRISES 1998 PTD 526
The diagnostic threshold was that the ITO had to submit an audit report under section 142 (2A) on 30 3 1985. Stasi informed ITO on 22 8 1985 that audit report cannot be submitted ITO completes assessm…
- COMMISSIONER OF INCOME-TAX v. S. U. SERVICES 1998 PTD 641
Strong registration changes to the constitution include a clear partnership with the new partner participation process…
- SMT. KAMLABAI v. COMMISSIONER OF INCOME-TAX 1998 PTD 721
The ITO Tribunal has to add references to income by upholding the order of the ITO. All the facts which are considered by the Tribunal do not make any mistake in this order. The question does not aris…
- RAMESHCHANDRA MANNALAL v. COMMISSIONER OF WEALTH TAX 1998 PTD 831
Absent at hearing the request for direct reference by reviewing reference request…
- COMMISSIONER OF INCOME-TAX v. MUHAMMAD IQBAL 1998 PTD 834
Extra Ground of Appeal for Appealing to Tribunal Options That the ITO order was first extended under the Tribunal with the Tribunal justified under the Income Tax Act, 1961, section 254…
- COMMISSIONER OF INCOME-TAX v. MAHESH OIL AND RICE MILLS 1998 PTD 1080
Fine Assessment Partner's Death With New Partners Reinstate the firm Two studies should be made Income Tax Act, 1961, Sections 187 and 188…
- K.L. JAISWAL v. WEALTH TAX OFFICER 1998 PTD 1092
Delays in penalties Delay in penalties Genuine difficulties in Section 18B Meaning of real hardships Mere financial difficulties do not mean that the applicant cannot refuse the application for waiver…
- ISHWARCHAND v. COMMISSIONER OF INCOME-TAX 1998 PTD 1150
Reference Accounting Accounts Rejection Earnings Estimating Finding that Accounts were Unreliable There was no legal justification for rejecting account books and estimating income, Indian Income Tax …
- J.P. GUPTA v. COMMISSIONER OF WEALTH TAX 1998 PTD 1154
Exemptions in a lawyer's library are exempt under section 5 (1) (xii) of the law books and not under section 5 (l) (x) of the Indian Wealth Tax Act 1957, section 5 (1). Status…
- COMMISSIONER OF INCOME-TAX v. HARBANSLAL GUPTA 1998 PTD 1158
Reference Request for Reference Directive Power of High Court of Indian Income Tax Act, 1961, Section 256…
- COMMISSIONER OF INCOME-TAX v. MALWA OXYGEN AND INDUSTRIAL (P.) LTD. 1998 PTD 1310
Reference Depreciation Investment Allowance Actual Cost Gas Cylinder Plant and Machinery Capital Subsidy and pre-production costs cannot be excluded from the actual cost of the Indian Income Tax Act, …
- SMT. SHASHI VARMA v. COMMISSIONER OF INCOME-TAX 1998 PTD 1344
Assessment of specific amount invested in selling residential property in the capital and buying flats from Delhi Development Authority CBDT Circular that allotment of flats by Delhi Development Autho…
- MRS. BANOO E. COWASJI v. COMMISSIONER OF INCOME-TAX 1998 PTD 1353
Appeals Tribunal 254 and 256 for correction of errors…
- COMMISSIONER OF INCOME-TAX v. RAHUL STEEL FORGINGS (PVT) LTD. 1998 PTD 1421
The Tribunal's reference to the definition of facts does not give rise to any question of law, the Indian Income Tax Act, 1961, section 256 (2).…
- COMMISSIONER OF INCOME-TAX v. ALIMBEG SALIMBHAI 1998 PTD 1434
Business expenses…
- COMMISSIONER OF INCOME-TAX v. FATELAL 1998 PTD 1552
A correctional order under section 154 cannot invalidate the invalid Indian Income Tax Act, 1961, section 154, for the correction of an order appraising the substitution of a valid legal representativ…
- CHUNNILAL ONKARMAL (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 1585
Revision Commission Jurisdiction Correction of Corrections Correction of original order Existing original order After such correction Amendment of original order after correction date was not correct …
- COMMISSIONER OF INCOME-TAX v. DURGA PRASAD RAJARAM ADATIYA 1998 PTD 1653
Firm registration acknowledges the key benefits of minor partnerships and the process of partnering and validating partner selection.…
- SHIV NARAYAN SHIVHARE v. COMMISSIONER OF INCOME-TAX 1998 PTD 1668
Referring to Income Referral Criminal Investigating that the SCCC failed to bear the burden of proving that no particular income was concealed Finding out the fact that no penalty could be imposed in …
- GWALIOR SUGAR CO. LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 1677
Degradation rate high rate machinery coming into contact with corrosion chemicals Sugar industry Iron, lead and copper interacting machinery Iron, lead and copper interacting machinery 15% Indian Inco…
- COMMISSIONER OF WEALTH TAX v. H.S. SHRIVASTAVA 1998 PTD 1708
Appellate Tribunal appeals to verify property value…
- COMMISSIONER OF INCOME-TAX v. KALANI ASBESTOS CEMENT (PVT) LTD. 1998 PTD 1772
Business Expenses Interest payments on company reserves The non-availability of 15% of expenditures to directors and shareholders on their existing accounts Interested Indian Income Tax Act, 1961, Sec…
- R.G. AGRAWAL & CO. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2161
Refusal to accept claim of reference assertion showing trade loss and cash credit…
- COMMISSIONER OF INCOME-TAX v. SUBODH KUMAR JAIN 1998 PTD 2193
Compulsory acquisition of land notification in October, 1973, and occupation of January 4, 1975 Acquired on August 4, 1974 Decision of acquisition of capital required in the 76 Income Tax Act, 1976, 1…
- SMT. REKHA DEVI v. COMMISSIONER OF INCOME-TAX 1998 PTD 2244
Refer to Total Income Inclusion Tribunal Assessment Owner The house's contribution to the purchase of the home is directed by the husband to the applicability of section 64 by the relevant authority i…
- DADAMCHAND KESHRIMAL & CO. v. COMMISSIONER OF INCOME-TAX 1998 PTD 2311
Under Section 143 (l), the assessment was completed. The reopening of the assessment under section 143 (2) (b) is valid Indian Income Tax Act, 1961, Sections 143 (1) and 143 (2) (b) CBDT Directive No.…
- COMMISSIONER OF INCOME-TAX v. DAMODARDAS MURARILAL 1998 PTD 2324
IAC approval is not obtained by concealing income in excess of a fine of Rs 25,000.…
- COMMISSIONER OF INCOME-TAX v. SAUSER LIQUOR TRADERS 1998 PTD 2356
Business Expenses Business expenditure on liquor illegal transactions Indian Income Tax Act, 1961, Section 37…
- DOSHI VASTRALAYA v. COMMISSIONER OF INCOME-TAX 1998 PTD 2394
Failure to distribute profits according to the work of the partnership is not an example of failure to distribute profits under the first shirt after which the Indian Income Tax Act, entitled to the r…
- COMMISSIONER OF INCOME-TAX v. PRINCESS USHA DEVI TRUST 1998 PTD 2441
The decision of the reference case was passed against the decision in the Supreme Court through a special leave petition of the High Court.…
- AZAD BUS SERVICE v. COMMISSIONER OF INCOME-TAX 1998 PTD 2474
Depending on the depreciation firm's partner to advance depreciation and advance the allocated unobstructed depreciation among the partners, which is not fully absorbed in the evaluation of the partne…
- SHRI ZAMIDAR KAUTUMBIC NYAS v. UNION OF INDIA 1998 PTD 2596
In the letter of Civil43, the Civil Courts circle that the valuation officer will review the property with question mark on 1 1 question on 1979 on the question mark to declare that the property was t…
- COMMISSIONER OF INCOME-TAX v. RANGNATH & CO. 1998 PTD 2829
The Reference Income Tax Officer allowed the return to increase income…
- LADDHA TRADERS v. COMMISSIONER OF INCOME-TAX 1998 PTD 2842
Referring to income from the Income Tax Act, 1961, Section 256 (2), whether there is any material available for the conclusion of the tribunal, is printed.…
- COMMISSIONER OF INCOME-TAX v. D.M. BHATIA INDUSTRY 1998 PTD 3014
The Commission's Business Income Tax Act, 1961, Section 40 (b), cannot be denied for the payment of costs to the partner for payment of the ownership concern of the partners.…
- SHIV NARAIN SHIVHARE v. ASSISTANT COMMISSIONER OF INCOME-TAX (INVESTIGATION) 1998 PTD 3076
Correction of Notice of Return of Errors In sections 154 and 245 of the Indian Income Tax Act 1961, Sections 154 and 245, before the adoption of orders, a refund notice must be set against the amount …
- COMMISSIONER OF INCOME-TAX v. UDHOJI SHRIKISHANDAS 1998 PTD 3097
Interest on refund of advance tax…
- COMMISSIONER OF INCOME-TAX, v. SMT. RANIRAJ KAUR 1998 PTD 3113
On the order of review under section 143 (1), the reviewing commissioner under section 143 (2), exercising power under section 22 under and setting aside the assessment order, separates the order of t…
- STATE BANK OF INDORE v. COMMISSIONER OF INCOME-TAX 1998 PTD 3229
Reference Special Reduction…
- NATIONAL NEWS PRINT AND PAPER MILLS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 3266
Appeal to appellate tribunal power to recognize additional grounds If the factual premises already on legal grounds are raised, no application for delayed concession is required by the Indian Income T…
- COMMISSIONER OF INCOME-TAX v. SOBHAGMAL MISHRILAL SEMLAVADA 1998 PTD 3283
Assessment The minor child's mother's income may not include modest income; then, the income of the father cannot be included in the Indian Income Tax Act, 1961, Section 64.…
- BADSHAH CONSTRUCTION CO., (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 3299
Special deduction Industrial company is not an industrial company in the manufacture or processing of goods, which means that the SCCC company engaged in the construction of roads and buildings is ent…
- COMMISSIONER OF INCOME-TAX v. J.P. DUBEY 1998 PTD 3362
The Reference Tribunal has found out the fact on the definition of evidence by excluding the increase in the amount of money taken in the purchase of property for the name of the wife in the name of t…
- COMMISSIONER OF INCOME-TAX v. KAMDHENU AGENCIES 1998 PTD 3387
Determining business deregulation in DS forging bore wells using resins and compressors is entitled to a reduction of 30% on goods used in the Indian Income Tax Act, 1961, Section 32.…
- BINODIRAM BALCHAND v. COMMISSIONER OF INCOME-TAX 1998 PTD 3417
Supplementary Statement of the Compatibility Statement between the Statement of the Case and the Order of the Tribunal Section 258 of the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. KOHINOOR PAPER PRODUCTS 1998 PTD 3451
Business Expenses Fully and exclusively for the firm-disconnected Indian income business was spent in the firm's partner's partner's U Section A for higher education, better business, better education…
- SHYAM OIL MILLS v. COMMISSIONER OF INCOME-TAX 1998 PTD 3461
The Revised Return on Revenue filed under the Reference Penalty Amnesty Scheme was filed under Circular No. 451 of 17 198 1986, imposing fines without obtaining guidance from the CIT and without consi…
- COMMISSIONER OF INCOME-TAX v. MEWARA CONSTRUCTIONS 1998 PTD 3465
Reference Investment Allowance Preparation Civil Contractor is engaged in the construction of roads whether the right of Investment Allowance is related to the law of the Indian Income Tax Act, 1961, …
- KOHINOOR ENTERPRISES v. INCOME-TAX OFFICER 1998 PTD 3710
Reasons for review under section 148, which were not recorded and due process, fresh notice under section 148 was dropped as the partners introduced capital and credits were also present in the matter…
- COMMISSIONER OF INCOME-TAX v. MANGILAL JAIN 1998 PTD 3788
Reference Deductions Whether the LIC Development Officer is entitled to a 40% deduction claim as an incentive bonus or the Commission disputes the High Court's questions referred to the Indian Income …
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