Patna High Court India — Judgments of 1997
5 reported judgments of the Patna High Court India from 1997.
- COMMISSIONER OF INCOME-TAX v. KAMLA DEVI RATHI 1997 PTD 712
Applicable penal law applicable to the review The imposition of an income tax is a law applicable to the filing of the original Indian Income Tax Act, 1961, Section 271 (1) (c).…
- COMMISSIONER OF WEALTH TAX v. BISWAJIT SAMONTA 1997 PTD 1069
Exemption in net wealth is exempt from the Section Deposit Indian Wealth Tax Act, 1957, Section 5 (1) (xxvi) of the Indian Compulsory Deposit Scheme Income Tax Payment Act, 1974, Section 7A.…
- COMMISSIONER OF INCOME-TAX v. KHARSAWAN MINERAL CONCERN PVT. LTD. 1997 PTD 1334
Advance tax interest is paid by the government after the fixed date of advance tax but interest is paid on such amount within the financial year of the Indian Income Tax Act, 1961, section 214.…
- COMMISSIONER OF INCOME-TAX v. METALLURGICAL ENGINEERING CONSULTANTS (INDIA) LTD. 1997 PTD 1503
Capital or Revenue Expenses Co-operation Contract License Fees and Amount Paid for Engineering Services and Services of Foreign Technicians Income Tax Expenses Income Tax Act, 1961, Section 37…
- COMMISSIONER OF WEALTH TAX v. S. QUDIRA ANWAR 1997 PTD 2151
The reviewer of the application for a waiver or reduction of fines under section 18 (2A) for filing a return of compatibility appeal of the penalty appeal is also subject to the Indian Wealth Tax Act,…
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