Madhya Pradesh High Court India — Judgments of 2000
40 reported judgments of the Madhya Pradesh High Court India from 2000.
- RIDHKARANDAS POONAMCHAND BHURA v. COMMISSIONER OF INCOME-TAX 2000 PTD 57
Income from anonymous sources The Income Tax Officer is treating agricultural income share, which is referred to as income from unknown sources by the SCIS, and based on the evidence and reports prese…
- COMMISSIONER OF INCOME-TAX v. MUHAMMAD ALI GULAM ALI 2000 PTD 139
The delay in the filing of the reference penalty in the return tax filing was estimated to be far greater than that of the tax tribunal which was the cause for the delay. , Sections 256 and 271 (1) ma…
- COMMISSIONER OF INCOME-TAX v. J. K. TRANSPORT 2000 PTD 156
Depression Condition Example User's Review of Machinery Structural Purchase for Truck Bodybuilding on 30 1990 1990 Some Welding Work No Proof for Purchase of Diesel Oil for Trucks on 30 3 1990 To Show…
- COMMISSIONER OF INCOME-TAX v. PUSHPRAJ SINGH 2000 PTD 190
Referring to the capital gains assets which are transferred to the Assisi by the Government as a moral indicator, there is no cost to the acquisition that no capital was raised on the transfer of such…
- COMMISSIONER OF INCOME-TAX v. AGRAWAL GUDAKU FACTORY 2000 PTD 412
The year of business expenditure in which expenses are deductible is disputed with respect to entry tax liability in relation to the item in which the inquiry was made clarified by Commissioner Sales …
- SHYAM SUNDER GUPTA v. COMMISSIONER OF INCOME-TAX 2000 PTD 448
Seeking the Assessing Officer seeking Section 143 (1) Section 143 (2) (B) and the Assessing Officer under Section 144 Tribunal, explaining the reasons for re-opening the assessment to the Assessing Of…
- COMMISSIONER OF INCOME-TAX v. LAXMIDEVI NATANI 2000 PTD 533
The reference to the acquisition of capital for the transfer of immovable property, whether the amount received as a subsequent dispute and settlement damages, was a transfer within the meaning of sec…
- COMMISSIONER OF INCOME-TAX v. GORELAL DUBEY 2000 PTD 556
Royalty deduction is only a tax deducted on the actual payment. The royalty payment is unpaid. The Indian Income Tax Act, 1961, Section 43B is not allowed.…
- COMMISSIONER OF INCOME-TAX v. SHIVNARAYAN JAMNALAL & CO 2000 PTD 572
Income Tax Assessing Authority Employing Flat Rate To Assess Accounting Authority's Income Tax Fraud Income Tax Act, 1961 , Section 271 (1) (c)…
- COMMISSIONER OF INCOME-TAX v. MAHAVIR STORES 2000 PTD 579
Business expenses that are not deductible are justified in Section 40A (3) CIT (Appeal) and Tribunal in addition to seeking cash payment in cash payments for purchase of interest on loans in trade. In…
- COMMISSIONER OF INCOME-TAX v. GAYATRI DEVI BIRLA 2000 PTD 584
Section 40 (b) of the Indian Income Tax Act, 1961, the payment by a firm partner paid by the partner paid by the firm firm on the drawings by the partner firm.…
- PRAMILA v. COMMISSIONER OF INCOME-TAX 2000 PTD 595
Lottery Tribunal Under Section TT TT Under Section TT TT, the deduction under the Lottery Tribunal will result in a deduction from the law regarding the lottery winning the first prize money. 80B (5) …
- COMMISSIONER OF INCOME-TAX v. GANI BHAI WAHAB BHAI 2000 PTD 673
Additional evidence will be appealed to the Tribunal Power's appellate tribunal for admission that the proceeds from the milling of rice due to low rice production are not challenged on the Milling Re…
- NIRMAL UDYOG v. COMMISSIONER OF INCOME-TAX 2000 PTD 686
Troubleshooting The condition should clear the preceding error and the fact cannot be considered an error on the law or a clear issue not examined in law. , Article 154 Constitution of India, Article …
- K. N. OIL INDUSTRIES v. COMMISSIONER OF INCOME-TAX 2000 PTD 696
Business expenses should be allowed to cover each expenditure and not in relation to the separate business or separate offices of the Indian Income Tax Act, 1961, Section 37 (3A).…
- COMMISSIONER OF INCOME-TAX v. JAMIYATRAI RAJPAL 2000 PTD 717
Business costs fines and penalties for violations of the Customs Act…
- COMMISSIONER OF INCOME-TAX v. HINDUSTAN MILLS AND ELECTRICALSTORES 2000 PTD 723
The increase in real income was because the stock was found to be lower in the books than the inventory on the date of discovery by applying the gross profit rate; Indian Income Tax Act, 1961, Section…
- KAMAL KISHORE & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 727
Appeal to Appellate Tribunal's Appeal and No Special Objection to the Case The Tribunal is not eligible to decide whether to issue the Indian Income Tax Act, 1961, Section 253.…
- NANDLAL JAISWAL & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 759
The Indian Income Tax Act, 1961, concealing the income of fines, finding that the reference to the wrong provisions of the Act was not relevant.…
- MADHYA PRADESH RICE MILLS ASSOCIATION v. COMMISSIONER OF INCOME-TAX 2000 PTD 786
Estimated gross receipts are more than Rs 50,000. The proceedings under section 148 have been kept for a few years.…
- COMMISSIONER OF INCOME-TAX v. M. P. STATE HANDLOOM WEAVERS\' COOPERATIVE SOCIETY 2000 PTD 835
Expenditure on promotion of business expenditure The cooperative society spends on propagating the directive of the State Government, the Indian Income Tax Act, 1961, Sections 37 (3A), (3B) and 80P of…
- COIN-NISSIONER OF INCOME-TAX v. JAGDISH PRASAD GOYAL 2000 PTD 838
Reference Evaluation Holiday Annual Valuation and Penalty Questions on Penal Income are in fact questions of the Indian Income Tax Act, 1961, Sections 256 and 271.…
- COMMISSIONER OF INCOME-TAX v. DOGAR TOOLS (PVT.) LTD 2000 PTD 929
The forwarding of the return of loss and the avoidance of loss can be forwarded to the filing of returns under section 139 (4) for the year 1985, and the Income Tax Act, 1961, of the Indian Income Tax…
- OSWAL TRADING CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 1026
In the fact of the registration of the firm to ascertain that the business of this company was being done by another firm, the firm was not genuine and was not entitled to the registration of the Indi…
- COMMISSIONER OF INCOME-TAX v. D & H SECHERORI ELECTRODES (PVT.) LTD 2000 PTD 1078
The effect of the amendment of section 214 when the law of interest-bearing return on the assessment, which is paid more than the amount assessed, is read with interest 244 (LA) under section 214 of t…
- MUHAMMAD ISHAQ MUHAMMAD GULAM v. COMMISSIONER OF INCOME TAX 2000 PTD 1205
Accounting for business expenses in which expenditure is allowable After expense of the accounting system of the Basis and Cigar Workers (Terms of Employment) Act, 1966, the notification issued by the…
- COMMISSIONER OF INCOME-TAX v. SINGHANIA ENTERPRISES 2000 PTD 1267
Depreciation reduction cost…
- RAMESHWAR SONI v. UNION OF INDIA 2000 PTD 1577
The Income Tax Authorities must disclose litigation within 30 days before the Income Tax Authorities for the discovery and seizure under which the Civil Court High Court has within 30 days of the orde…
- GWALIOR ROAD LINES v. COMMISSIONER OF INCOME-TAX 2000 PTD 1704
Referring to the Indian Income Tax Act, 1961, the business expenditure transport business, which is a bribe to the RTO staff and police personnel, makes it clear that the expenditure cannot be justifi…
- DEV CHAND & SONS v. COMMISSIONER OF INCOME-TAX 2000 PTD 1778
The delay in referencing filing of returns, justifying advanced tax paid tax-paid registered firm advance tax, states that the registered firm can be fined, the Indian Income Tax Act 1961, section 256…
- COMMISSIONER OF INCOME-TAX v. KOHINOOR TOBACCO PRODUCTS (Y.) LTD. 2000 PTD 1840
Leaving a property assessment as a business income to review whether the CIT justifies determining the CIT assessment order by detecting CIT's assessment without proper investigation. Whether the inco…
- RAMLAL CHIRONJILAL v. COMMISSIONER OF INCOME--TAX 2000 PTD 2043
The penalty for delay in filing a return default under section 139 (1) ends only on the filing of returns under section 139 (2) or in response to a notice under section 139 (4) when section 139 (2). T…
- COMMISSIONER OF INCOME-TAX v. PRAGATI METAL CORPORATION 2000 PTD 2211
Business expenses Tax Duty, Cess or Fee deduction is the amount paid after the accounting year only on the original payment but after the end of the accounting year despite the payment made within the…
- COMMISSIONER OF INCOME-TAX v. PURUSHOTTAMDAS 2000 PTD 2334
Referring to the Penal Code of Income-tax Act, 1961, Section 256 (2) of the Act, the imposition of a penalty on the imposition of a penalty is imposed when, after satisfying itself, the imposition of …
- COMMISSIONER OF INCOME-TAX v. BHILAI IRON FOUNDRY (P.) LTD. 2000 PTD 2906
Interest on Debt Capital Finding that capital was taken for expansion or not mismanaged Interest interest deduction was the Indian Income Tax Act, Section 36.…
- RSH VERMA AND M. KANHAIYALAL v. COMMISSIONER OF INCOME-TAX 2000 PTD 2915
The total amount of income accrued was directed by the District Court to pay 3% interest annually from 21 194 1943, ie, 21 2 1963 the High Court increased the interest rate to 5%. 6 6 1972 Additional …
- COMMISSIONER OF INCOME-TAX v. DESHRI METAL. (PVT.) LTD 2000 PTD 2929
Referring to errors Referring to the CIT (Appeals) to find out that there was no error and that the order of correction was not correct The CBI (Appeal) Certification Tribunal affirmed the facts and f…
- COMMISSIONER OF INCOME-TAX v. SHARMA MOTOR SERVICE 2000 PTD 2976
Depression reduction rate…
- BOMBAY PHARMA PRODUCTS v. INCOME-TAX OFFICER 2000 PTD 3212
Failure to disclose material facts required for review notice review Section 147 (a) was not valid Indian Income Tax Act, 1961, Section 147…
- PRABHUDAYAL AMICHAND v. COMMISSIONER OF INCOME-TAX 2000 PTD 3338
An Appellate Tribunal Penalty Order To Hide Income Jurisdiction To Impose Penalties In accordance with Appeal Penalty Limitation Order, dated 14 198 1981, an order approved under the 73 CIT Directive …
Other years — Madhya Pradesh High Court India
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