Madhya Pradesh High Court India — Judgments of 1999
81 reported judgments of the Madhya Pradesh High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. DELHI BIDI SALES AGENCIES 1999 PTD 99
Capital or Revenue Expenditure The amount paid to a retiring partner in payment of legal stability is not taxable for business development Indian Income Tax Act, 1961, section 37…
- COMMISSIONER OF INCOME-TAX v. BHILAI MAHILA SAMAJ 1999 PTD 232
Charitable Trust Exemption Trust to care for family members of employees who were terminated or outlawed by accident. Income Tax Act, 1961, Sections 11 and 13 of the Indian Income Tax Rules, 1962, R17…
- POORANCHAND PATEI v. COMMISSIONER OF INCOME-TAX 1999 PTD 235
Occupation of stock in the business loss trade Grab the stock in the trade…
- COMMISSIONER OF INCOME-TAX v. UMESHCHAND K. PATEL 1999 PTD 314
The appeal of the reference to appeal to the Tribunal Tribunal found that there was an error in its earlier order and that the action of the Tribunal was based on the definition of facts, in the India…
- COMMISSIONER OF INCOME-TAX v. ABHAY KUMAR JASWANT KUMAR 1999 PTD 343
The question regarding the law in respect of which the previous judgment of the court concluded with the decision of the special leave application of the court does not arise because of the fact that …
- COMMISSIONER OF INCOME-TAX v. MOHANLAL RADHAKRISHNA 1999 PTD 357
There is no question of reference to the Penalty Income Tax Income Tax Act, 1961, Sections 256 and 271 (1) (c), nor is there any justification for justifying the Tribunal if it is justified. Surrender…
- COMMISSIONER OF INCOME-TAX v. SHELLY PRODUCTS 1999 PTD 368
Refund Assessment Self Assessment Advance Tax 1976 77 The cancellation of the estimate had to be made from tax which had to pay advance tax and self tax on self tax. 265 [Saurashtra Cement and Chemica…
- GANGA CUT PIECE CENTRE v. COMMISSIONER OF INCOME-TAX 1999 PTD 382
The reference to the same matter before the Supreme Court is not ready for reference to the High Court of Indian Income Tax Act, 1961, section 256 (2).…
- COMMISSIONER OF INCOME-TAX v. GULAM RASOOL 1999 PTD 385
From the Indian Income Tax Act, 1961, Sections 147, 148 and 263, the notice of review of the Commissioner's Income Tax jurisdiction to review the order of review under section 147/148, Indian Income T…
- KHIALDAS & SONS v. COMMISSIONER OF INCOME-TAX 1999 PTD 460
Returns must be signed and valid returns must be validated Requirements Requirement that a return filed without a signature and confirmation is not a valid return defect The Indian Income Tax Act, 196…
- COMMISSIONER OF INCOME-TAX v. HOPE TEXTILES LTD 1999 PTD 485
Law Reference Question (Appeal) Demanding remand to the ITO or considering any issue related to the refusal to repair the machinery. There is no question of law with regard to section 256 (2) of the T…
- COMMISSIONER OF INCOME-TAX v. GAJRAJSINGH NATHUSINGH 1999 PTD 496
Referring to the increase in income earned by the penalty hiding no appeal by review against such increase The tribunal's cancellation of the penalty by imposing a fine because the SC could succeed in…
- COMMISSIONER OF INCOME-TAX v. BHAGIRATH & BROS. 1999 PTD 527
Failure to take necessary steps to dismiss the application due to absence of applicant and failure to take necessary steps, Indian Income Tax Act, 1961, Section 256 Indian Civil Procedure Code, 1908, …
- COMMISSIONER OF INCOME-TAX v. JILA SAHAKARI KENDRIYA BANK MARYAUIT 1999 PTD 609
Cooperative Society Special deduction Co-operative bank does not have special deduction in respect of interest on locker rent, house rent and securities The right to special deduction in respect of mi…
- COMMISSIONER OF INCOME-TAX v. SMT. BILKISHBAI 1999 PTD 614
Business Revenue In the nature of trade, the Adventure Tribunal has discovered that repeated sale and purchase of agricultural land is not an adventure in the nature of trade. Extra business income on…
- SANCTUS DRUGS PHARMACEUTICALS (PRIVATE) LTD. v. UNION OF INDIA 1999 PTD 695
The amended effect under section 143 (LA) of the constitutional justification of the Assessment Damage Clause 143 (LA) is compensated in the levy nature under section 143 (1A) (A) (B). Have the option…
- COMMISSIONER OF INCOME-TAX v. BARJATIYA CHILDREN TRUST 1999 PTD 852
Referring to cash credit fact finding is fact finding The question of law does not arise in the Indian Income Tax Act, 1961, Section 256 (2).…
- COMMISSIONER OF INCOME-TAX v. DEVSHREE VIPANAN SAHAKARI SANSTHA LTD. 1999 PTD 864
Registration of registration and departure of return within the time prescribed under Section 139 (l) 139 (l) and 256 (2)…
- ACME FABRIK PLAST CO. v. INCOME-TAX OFFICER 1999 PTD 917
Troubleshooting The opportunity to review the principles of natural justice was not given, which the hearing directed the ITO to approve. There was no option given to the ITO on principles of natural …
- COMMISSIONER OF INCOME-TAX v. M.P. AUDHYOGIK VIKAS NIGAM LTD. 1999 PTD 929
The Registrar of Companies is paid a company fee to increase capital or revenue expenditure. CIT (1989) 175 ITR 220 (car) not agreed]…
- COMMISSIONER OF WEALTH TAX v. SMT. SUSHILADEVI 1999 PTD 960
The transfer of assets was transferred to a person who subsequently married Donnie's son, which resulted in the transfer of assets to the donor's daughter who did not have the assets transferred to th…
- K. P. GUPTA (H.U.F.) v. COMMISSIONER OF INCOME-TAX/WEALTH TAX 1999 PTD 1227
Gift of cash made by Karta from Hindu Non-Divisible Family Family Funds, gift tax imposed by corporators, followed by the HUF-related Indian Wealth Tax Act for wealth tax purposes. , Cannot be treated…
- COMMISSIONER OF INCOME-TAX v. MALWA VANASPATI AND CHEMICALS CO. LTD. 1999 PTD 1426
Interest on Business Expenditure Borrowing Capital The facts taken for the purchase of plant and machinery for the new unit shows that the deduction in the new unit is payable on debt for the period b…
- COMMISSIONER OF INCOME-TAX v. RAGHAVJI VERRJI 1999 PTD 1482
Business expense deductions on actual payments only Act Exemption from the law imposing the conditions for non-payment of the provisions of the first provision in Section 43B of the Indian Income Tax …
- COMMISSIONER OF INCOME-TAX v. SATPAL VIJAY KUMAR 1999 PTD 1484
The deduction on business expenses is the deduction of the original pre-paid section 43B 1 4 1988 is a declaration of pre-existing law and does not affect the amended provisions of section 43, which a…
- COMMISSIONER OF INCOME-TAX v. SHREE TEA CO. 1999 PTD 1490
The deduction on business expenses is the deduction of the original pre-paid section 43B 1 4 1988 is a declaration of pre-existing law and does not affect the amended provisions of section 43, which a…
- COMMISSIONER OF INCOME-TAX v. P.D. AGRAWAL & CO. 1999 PTD 1561
Investment allowance is not equivalent to the manufacture of special deductions for buildings, roads and dams. Not entitled. 80 HHA and 80 JA…
- MUKUNCHAND BAID v. COMMISSIONER OF INCOME-TAX 1999 PTD 1577
Registration Certificate Renewal Proposal Form 12 As well as the return, in view of the CBDT Circular, the renewal of registration of 26 6 1965 will be allowed under section 184 (7) of the Indian Inco…
- COMMISSIONER OF INCOME-TAX v. DHIRAJ KUMAR & CO. 1999 PTD 1587
The deduction on business expenses is the deduction of the original pre-paid section 43B 1 4 1988 is a declaration of pre-existing law and does not affect the amended provisions of section 43, which a…
- COMMISSIONER OF INCOME-TAX v. DEWAS DYE CASTING (PVT.) LTD 1999 PTD 1600
Reference loss return filing ahead of return of loss…
- COMMISSIONER OF WEALTH TAX v. SMT. ASHA DIGVIJAYA SINGH 1999 PTD 1684
Failure to fully and truly disclose the material facts of reference, which has been disclosed to be the owner of gold jewelery from 1975 to 1986 87, but in the original appraisal, they are priced at t…
- COMMISSIONER OF INCOME-TAX v. MANSUKHLAL PRAHJIBHAI & CO 1999 PTD 1728
Business Expenses Taxes or Taxes Payable only by Tax or Estimated Market Tax on Actual Payment Not Provided for Responsibility for Payment of Market Tax for a Valuation Year 1985 Dismissed Indian Come…
- RAMDEO TILES v. COMMISSIONER OF INCOME-TAX 1999 PTD 1752
Tile Investment Allowance Plant Preparation Drying sheds determine the plant entitled to investment allowance in relation to the Indian Income Tax Act, 1961, Section 32A.…
- COMMISSIONER OF INCOME-TAX v. HASMUKHLAL BAGADIA 1999 PTD 1754
Law Reference Question Search for Assisi and Sales Tax Authority business premises Subsequently, a large number of books and documents related to the sale of Assisi's business and residential premises…
- COMMISSIONER OF INCOME TAX v. SMT. MARJINDER KAUR 1999 PTD 1778
Reference deduction interest payments to children not allowed to be deducted by ITO Acceptance of voluntary disclosure certificates of children prepared at the appeal stage and the fact finding of ded…
- COMMISSIONER OF INCOME TAX v. OMPRAKASH PREMCHAND & CO 1999 PTD 1814
Firm Registration Alcohol Contracting Registration Difference Between Firm dissolution and change of its constitution The prohibition on transfer of licenses under the Madhya Pradesh Excise Act prohib…
- COMMISSIONER OF INCOME-TAX v. DHARAMPAL FAMILY TRUST 1999 PTD 1923
The Representative Diagnostic Trustee Trust withdrew from the Corpus of Trust created in 1978 and invested in another trust constituted in 1981, the beneficiaries of the second trust appointed the tru…
- HOTEL ASHOKA v. UNION OF INDIA 1999 PTD 1931
Failure to disclose material facts necessary for assessment The reasons for the notice of notice after the filing of the return in response to the notice must be assessed on the Indian Income Tax Act,…
- INDRAJIT SINGH v. COMMISSIONER OF INCOME-TAX 1999 PTD 1939
In the nature of business adventure trade, Assisi, which receives grains on a partial distribution of HUF, is a partner in doing business in cereals, which is another part of the cereals received in c…
- COMMISSIONER OF INCOME-TAX v. SURESHCHANDRA GUPTA 1999 PTD 1979
To hide the income reference penalty, finding that the revised returns were voluntarily filed and that the income tax was not justified to abolish the penalty, the Income Tax Act, 1961, Sections 256 a…
- DULICHAND GULSARI LAL JAIN v. UNION OF INDIA 1999 PTD 1997
Earnings from unknown sources have been approved by the Constitutional Jurisdiction or otherwise by treating an account receivable based on a bank section 69D, such as income from an unidentified sour…
- COMMISSIONER OF INCOME-TAX v. PURUSHOTTAMDAS DHORIBHAI AND CO. 1999 PTD 2104
Disadvantages of other sources The loss of interest against fixed income of bees in fixed deposits and the sale of bees against other income under the provisions of section Indian Income Income Tax Ac…
- COMMISSIONER OF INCOM&TAX v. BHARAT INDUSTRIAL WORKS 1999 PTD 2107
Denial of business expenses…
- COMMISSIONER OF INCOME-TAX v. DINESHKUMAR GORDHANLAL 1999 PTD 2116
The Indian Income Tax Act, 1961, deducted only on actual payment of business expenses, has been inserted in section 43B (a), which has neither the tax nor the tax in the sense of market fee section 43…
- VIJAY KUMAR SARAF v. INCOME-TAX APPELLATE TRIBUNAL 1999 PTD 2131
The law reference was sought by Assisi's business premises and reviewed the jewelry and jewelry that claimed the seized jewelry and jewelry belong to Assoc's father's ancestral business and pre-purcha…
- COMMISSIONER OF INCOME-TAX v. THAKURDAS AIDASANI 1999 PTD 2137
Question of law whether the notice issued under 5 148 was illegal and whether the returns filed by the SC under the Amity scheme are lawful questions of the Indian Income Tax Act, 1961, sections 148 a…
- COMMISSIONER OF INCOME-TAX v. SHREE SYNTHETICS LTD. 1999 PTD 2179
Whether the reference penalty was permissible in the penalties imposed under section 273 (2) (a) or not, the tribunal found that the department had failed to make advance tax estimates based on fact-b…
- UNION OF INDIA v. KU. VIJAYA RAJE 1999 PTD 2203
Reference to action taken under section 17 of the Indian Wealth Tax Act, 1957, Section MA (I) and 17 for the assessment or re-examination of the Asset Assessing Officer, Indian Wealth Tax Act 1957. El…
- COMMISSIONER OF INCOME-TAX v. G. S. JHAMAD 1999 PTD 2253
The question regarding the question has to be referred to the Indian Income Tax Act, 1961, Section 256. Part of the salary to the development officers is the incentive bonus of the LIC whether the sha…
- COMMISSIONER OF INCOME-TAX v. RAJIV UDYOG 1999 PTD 2264
Referring to the sale tariff return on the increase in the penalty printed income was estimated from the false claim of deduction under this sexy 80J tribunal which was not concealed and the deduction…
- COMMISSIONER OF INCOME-TAX v. M. P. FINANCIAL CORPORATION 1999 PTD 2329
Income interest suits set up for collection of loans that do not receive interest on such loans in their accounts did not receive interest on such loans on Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. M. P. AUDYOGIK KENDRA VIKAS 1999 PTD 2366
Income Assessment Interest The government does the work of lending and receiving interest to constituents. As a result, the government's notification does not allow the assessee to receive interest in…
- COMMISSIONER OF INCOME-TAX v. NOSHIRWAN & CO. (PVT.) LTD. 1999 PTD 2398
Business expenses are deducted only on the original payment law, 1961, Section 43B…
- COMMISSIONER OF INCOME-TAX v. H.H. LOKENDRA SINGH 1999 PTD 2417
Capital gains Capital gains for sale of property acquired at no cost, no profit, nor can the Indian Income Tax Act, 1961, Sections 45 and 48 be estimated.…
- COMMISSIONER OF INCOME-TAX v. INDORE TABLE TENNIS TRUST 1999 PTD 2434
Charitable, Purpose Charity Trust Waiver There is no evidence that the trust violated any law if the Indian Income Tax Act, 1961, Section 11 received income income from the lottery on March 22, 1986 a…
- COMMISSIONER OF INCOME-TAX v. ORIENTAL TRADING CO. 1999 PTD 2469
Reference firm registration No evidence was entered to prove the investment by new partners and why the minor was admitted to the benefits of the partnership ITO registration denies AAC and the Tribun…
- COMMISSIONER OF INCOME-TAX v. NADIR RASHID 1999 PTD 2478
Total Income Tax deductions deducted at source outside India from foreign profits and interest income are not exempt from the Indian Income Tax Act, 1961; 32 and 43…
- COMMISSIONER OF INCOME-TAX v. S.T.I. BIPLUS TUBING (INDIA) LTD 1999 PTD 2492
Unsubstantiated depreciation of income deemed non-compliant to the Company for the purposes of section 115J expressing income for the purpose of section 205 of section 205 of the Companies Act, 1956. …
- COMMISSIONER OF INCOME-TAX v. STEEL TUBES OF INDIA LTD (NO.2) 1999 PTD 2597
The question decided by the High Court for reference is, in fact, no reference to such questions, the Indian Income Tax Act, 1961, Section 256, the expenditure incurred on the repair of business expen…
- COMMISSIONER OF INCOME-TAX v. MAHAVIR CONSTRUCTION CO. 1999 PTD 2609
Loss of business…
- COMMISSIONER OF INCOME-TAX v. H. H. MAHARANI PRABHA RAJYALAXMI 1999 PTD 2619
The reference question decided by the High Court cannot be referred to the request for special leave before the Supreme Inventory Tax Act, 1961, Section 256 was changed.…
- COMMISIONFRR OF INCOME-TAX v. VIPPY SOLVEX PRODUCTS (PVT.) LTD. 1999 PTD 2621
The original order for correction of errors was corrected on 20 2 1987, after this order the original order was present and could not be amended in the Income Tax Act, 1961, 5 263 in March, 1999.…
- OSWAL TRADERS v. COMMISSIONER OF INCOME-TAX 1999 PTD 2627
Representative appraisal trusts determine the shares of beneficiaries who do not qualify to receive a trust income for a period of 20 years. Shall be assessed under section 161 (1). Income Tax Act, 19…
- LACHHIRAM PURANMAL MOMAN BARODIYA v. COMMISSIONER OF INCOME-TAX 1999 PTD 2757
Referral Business Expenses The Lending Capital Tribunal did not allow this portion of the interest on the loan to be used by the Commissioner (Appeal) for the purchase of agricultural land during this…
- SKYLINE INDUSTRIES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 2772
Referring to the error correction tribunal, rejecting an earlier application under section 254 (2), the Indian Income Tax Act, 1961, the Indian Income Tax Act, 1961, sections 254 (2) and 256 of the Ac…
- COMMISSIONER OF INCOME-TAX v. SURESHCHAND MITTAL 1999 PTD 2813
The actual assessment of reference penalty income was completed on assessment annual income for the year 1983 85 and for the year 85 of 1984, declaring the loss in 1986 for 87 stated that due to the u…
- COMMISSIONER OF INCOME-TAX v. STEEL TUBES OF INDIA LTD. (NO. 1) 1999 PTD 2828
Investment allowance is installed for machinery manufacturing or production. The computer is not an office appliance invested by the Allowance Indian Income Tax Act, 1961, section 32A (2) (B) (iii).…
- COMMISSIONER OF INCOME-TAX v. K.T.M.S. MOHAMOOD 1999 PTD 2844
The Indian Income Tax Act, 1961, does not belong to any documentary evidence to prove that the real income is cash, it does not belong to it and the failure to include the amount as income from the ot…
- SYSTEM INDIA CASTINGS v. COMMISSIONER OF INCOME-TAX 1999 PTD 3021
Including references to disclosed income was particularly embarrassing to purchase transactions…
- COMMISSIONER OF INCOME-TAX v. KREBS & CO. (AND VICE VERSA) 1999 PTD 3060
The solemn assessment of the Partnership Agreement states that it would be subject to the provisions of the Partnership Act. Upon the death of the partner, the firm was dissolved, making the Indian In…
- COMMISSIONER OF INCOME-TAX v. P. SHASALI CLOTH STORES 1999 PTD 3112
Deductions in Reference Payments The Appraisal Officer refuses to deduct the ground deduction on a day which divides the payments into two or more in one day. In this case it is not the case for this …
- COMMISSIONER OF INCOME-TAX v. SHARADAPRASAD MOTILAL & BROS 1999 PTD 3179
The References Association of Individuals, which was to find out that there is no association of persons, does not arise from the Indian Income Tax Act, 1961, Section 256 (2) of the Act.…
- COMMISSIONER OF INCOME?TAX v. RATANCHAND JAIN 1999 PTD 3338
Trafficking in law-related business loss gold seized as illegal investment and increased revenue Born for Act, 1961, Section 256. 2)…
- COMMISSIONER OF INCOME-TAX v. VIJAY DAL MILLS 1999 PTD 3376
FINANCIAL PRINTED INCOME The penalty proceedings for the penal assessment year 1979 for 80, an increase of Rs. By which the Indian Income Tax Act, 61, 1961, sections 251 and 271 (1) (c)…
- COMMISSIONER OF INCOME-TAX v. VIPPY SOLVEX PRODUCTS (P.) LTD 1999 PTD 3438
Reference to the Law Development Waiver is available in respect of plant and machinery planted after 31 4 1974, but before June 1, 1975, if any evidence related to the assessment was presented that it…
- GARIBDAS CHANDRIKA PRASAD v. COMMISSIONER OF INCOME-TAX 1999 PTD 3507
Income from anonymous sources Knowing that the disclosed income is not related to a third person, it is claimed that based on the evidence, the estimate of income was valid in the Indian Income Tax Ac…
- COMMISSIONER OF INCOME-TAX v. SATTANDAS MOHANDAS SIDHI 1999 PTD 3677
Issuance of a notice under Section 636363 for the interests of the Commissioner's revenue jurisdiction. No notice of action is required unless the notice of the officer concerned is signed and the tel…
- NAV NIRMAN (PVT.) LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 3958
The reduction of fines or the return of waivers has rejected the SC's request for a reduction and waiver of the loss assessing officer, announcing the imposition of a penalty for printing to the Incom…
- KHEMRAJ NEMICHAND SHRISHRIMAL CHARITABLE TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 3981
Charitable Purposes The Charitable Trust is not entitled to a waiver of the Indian Income Tax Act, 1961, for the purpose of conducting a rally of agriculturalists for the purpose of trust. Section 11…
- COMMISSIONER OF INCOME-TAX v. PRABHAWATI GUPTA 1999 PTD 4013
Assisi's death before proceeding for diagnosis 2)…
- BALCHAND MALAIYA v. UNION OF INDIA 1999 PTD 4092
The civil court can proceed with the recovery of the suit in the court bar. Revenue suit against the Revenue was not of the competent Indian Income Tax Act, 1961.…
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