Punjab and Haryana High Court India — Judgments of 1998
31 reported judgments of the Punjab and Haryana High Court India from 1998.
- HOTEL SKYLARK AND RESTAURANT (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 508
Neglect terms for the allowance 0 www: property transfer property transfer registration declared as property owner by a civil court The transfer of property did not require registration which was deni…
- KUMAR ENGINEERS v. COMMISSIONER OF INCOME-TAX 1998 PTD 654
The appraisal of the appellate authorities constitutes the information before the approval of the original appraisal of the revaluation information which went beyond the assessment of the income and r…
- SUKHJIT STARCH AND CHEMICALS LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 1042
Business Expenses Denies Company Expenses 40A (5)…
- MODERN TEXTILES FINISHING MILLS v. COMMISSIONER OF INCOME-TAX 1998 PTD 1198
The Reference Penalty Income Tax of Income Tax CIT (Appeal) Tribunal, rejecting the CIT (appeal) order, would not respond to a reference to consider a new court-related case on the merit because the C…
- COMMISSIONER OF INCOME-TAX v. ESCORTS EMPLOYEES ANCILLARIES LTD. 1998 PTD 1293
Business expenditures are presented to foreign suppliers and collaborators during gifts, while not at the expense of advertising or advertising on the entirety of the diagnostic business and in partic…
- COMMISSIONER OF INCOME-TAX v. ESS ESS KAY ENGINEERING CO. LTD. 1998 PTD 1319
References to claims for concealment fines paid for the commissioner's deduction to a sole selling agent were denied that he was charged for concealing income, but the tribunal quoted the question Giv…
- COMMISSIONER OF INCOME-TAX v. AJAY TEXTILES 1998 PTD 1332
The weight of the evidence to cover the fine, torn…
- COMMISSIONER OF INCOME-TAX v. MATHURA DASS LAXMI NARAIN 1998 PTD 1350
Failure to disclose the material facts necessary for the evaluation of the reference, which the Tribunal finds that Assessi had disclosed the preliminary and material facts necessary for the review to…
- COMMISSIONER OF INCOME-TAX v. RAM NARAIN GOEL 1998 PTD 1447
Reference Evaluation Cash Credit Lenders have been identified, who appear in the proceedings, acknowledging the progress of the loan on the certification letter, the amount of the submission is presen…
- JAGJIWAN KUMAR v. COMMISSIONER OF INCOME-TAX/WEALTH TAX 1998 PTD 1461
Failure to file a penalty return exemption penalty The Commissioner records that all the conditions have been fulfilled The Assisi is entitled to the full fine of the Indian Wealth Tax Act, 1957, Sect…
- COMMISSIONER OF INCOME-TAX v. HARYANA ROLLER FLOUR MILLS (P.) LTD. 1998 PTD 1626
Law Dependency Reference Question The actual cost should not be reduced by subsidy of capital received by the Central Government through the Assisi, Indian Income Tax Act, 1961, Sections 32, 43 (1) an…
- INCOME-TAX OFFICER v. MIDDLEX ENGINEERING CO. (P.) LTD. 1998 PTD 1646
Efforts to Avoid Crime and Prosecution Tax, Managing Director and Accountant to Release Accountants…
- NARINDER PAUL SYAL v. COMMISSIONER OF WEALTH TAX 1998 PTD 1731
The Indian Wealth Tax Act, 1957, cannot be included in the value of the land in the value of the property based on the property rent capital, as per the property tenancy protection law.…
- COMMISSIONER OF INCOME-TAX v. MANGAT RAM HAZARI LAL 1998 PTD 2188
The revenue accounting mercantile system looks to operate cold storage Cold storage charges increase its charges set by the state government as it filed a lawsuit to prevent the state government from …
- SMT. VED AHUJA v. COMMISSIONER OF INCOME-TAX 1998 PTD 2375
Minor Involvement of Firm Minor Inclusion in Total Income Accepted on the Benefits of a Minor Diagnostic Contribution The profits earned by the minor are not withdrawn but are not allowed to be credit…
- COMMISSIONER OF INCOME-TAX v. MAHESH MUNJAL (HUF) 1998 PTD 2407
Reference advance tax interest assessing partner in the firm, even though interest under section 215 could be assessed on the basis of income, but settled on the question of Indian Income Tax Act, 196…
- COMMISSIONER OF INCOME-TAX v. KAKKAR COMPLEX STEELS (PVT.) LTD. 1998 PTD 2470
The reference to the law or the fact to be removed from the finding of facts recorded by the tribunal is a question of the Indian Income Tax Act, 1961, sections 36 (l) (iii) and 256 (2).…
- COMMISSIONER OF INCOME-TAX v. PEARL WOOLLEN MILLS 1998 PTD 2500
Appeal to appeal tribunal for rectification of errors 256…
- COMMISSIONER OF INCOME-TAX v. SURAT SINGH 1998 PTD 2530
Real estate acquisition status Finding that property value was not subject to value has no basis for valuation of fair market value by valuation officer, Indian Income Tax Act, Section 269C was not el…
- SANT LAL v. UNION OF INDIA 1998 PTD 2813
Interest under 234A, 234B and 234C is valid under interest 234B and 234C under interest 236B, 234B. & 234 C Constitution of India…
- COMMISSIONER OF INCOME-TAX v. INDO ASIAN SWITCH-GEARS (P.) LTD. 1998 PTD 2916
Export Markets Development Allowance Weight-deductible maritime freight and maritime insurance, which are paid to agents entitled to weight-loss, are part of the cost-cutting portion of miscellaneous …
- BABU RAM NAGAR MAL v. INCOME-TAX OFFICER 1998 PTD 3019
The written notice of the review the following year revealed that the ITO assessed the failure to disclose the material facts necessary to test whether it had adopted a method of suppressing sales. It…
- DARSHAN KUMAR v. COMMISSIONER OF INCOME-TAX 1998 PTD 3078
The salary lift received from the director of the tax company's receipt of the director, the resignation of the director effector by another employer, when the company had a director amendment petitio…
- ATMA TUBE PRODUCTS LTD. v. UNION OF INDIA 1998 PTD 3099
Relative notice to the person related to the recovery of tax garnishment in the Indian Income Tax Act, 1961, Section 226…
- COMMISSIONER OF INCOME-TAX v. DHANPAT RAI & SONS 1998 PTD 3111
Expenses incurred on reference to business expense commission and sample account…
- NARESH KUMAR v. GOVERNMENT OF INDIA 1998 PTD 3234
Capable of repealing Section 273A of the Income Tax Act, 1961, while not demanding satisfactory arrangements for payment of penalty or waiver Commtsstoers Conditi6ncesee tax…
- SONEPAT COOPERATIVE MARKETING SOCIETY LTD. v. INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH 1998 PTD 3261
Referring to the Cooperative Society Special Deduction Question of whether special deduction on gross income is a question of law, Indian Income Tax Act, 1961, Sections 80 P and 256…
- AMRITSAR TRANSPORT CO. (PVT.) LTD v. COMMISSIONER OF INCOME-TAX 1998 PTD 3315
The Company's unearned income is not sufficient to exclude the balance tax liability for previous years, the additional tax benefit available after meeting the current year's tax liabilities, under se…
- COMMISSIONER OF INCOME-TAX v. SINT. SUSHMA SAXENA 1998 PTD 3383
Reference to Appraisal Appraisal The effect of an increase of 2 in section 139 (8) of the appraisal interest law; interest cannot be obtained under section 139 (8) in the case of review for the assess…
- RAKESH RAJ AND ASSOCIATES v. CENTRAL BOARD OF DIRECT TAXES 1998 PTD 3420
Tax deduction from tax source deducting contractors from circular payments Section 194C Circular No. 681, 8 3 1994, withdrawing the earlier circular and stating that Section 194C applies to payments t…
- SINT. BHAGWANT KAUR v. COMMISSIONER OF INCOME-TAX 1998 PTD 3441
The appellant's ability to appeal refuses to assume that the obligation under this Act was irrelevant and that the order under s 143 (1) was in violation of the injunction. The source was denied the r…
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