Punjab and Haryana High Court India — Judgments of 1999

28 reported judgments of the Punjab and Haryana High Court India from 1999.

• CHANANA ASSOCIATES v. COMMISSIONER OF INCOME-TAX 1999 PTD 145

  Reference to business expenditure cash payment permits estimated in excess of Rs 2500 and under section 40 (a) (3) the separate increase for cash payments of over Rs 2500 is claimed to be non-payment.…

• ANIL MITTAL v. CHIEF COMMISSIONER OF INCOME-TAX 1999 PTD 630

  The case must be exchanged for reasons to be recorded in the transfer order. Transferring G from G to D D No reasons are listed in the transfer order Transfer Illegal Indian Income Tax Act, 1961, 5 12…

• COMMISSIONER OF INCOME-TAX v. LAL CHAND TIRATH RAM 1999 PTD 875

  Hiding the Penalty The penalty of offering an income explanation cannot be proved by any price as unacceptable and reliable evidence. Assisi's books show the stock, which states that some of the stock…

• COMMISSIONER OF INCOME-TAX v. GURSHER SINGH 1999 PTD 902

  Acquisition of immovable property in Circular No. 455, 16d 1986, the Central Board of Direct Taxes declares that proceedings will not be initiated where the property is being clearly considered for tr…

• COMMISSIONER OF INCOME-TAX v. VARDHMAN SPINNING 1999 PTD 1384

  $ 254 Appeal for Correction of Appellate Tribunal errors…

• COMMISSIONER OF INCOME-TAX v. BHANDARI HOSIERY MILLS (P.) LTD. 1999 PTD 1555

  Reference Income Accounting Duty Draw Back and Cash Incentive Whether the Tribunal was eligible to exclude due to account drawback and cash incentives or subsequently Section 256 of the Income Tax Act…

• COMMISSIONER OF WEALTH TAX v. SMT. SHANTI DEVI 1999 PTD 1689

  Exemption from words and phrases is the production or processing of industrial planning equipment, which means the firm's purchase of peanuts, crushing them in the oil mill and, upon receipt of the oi…

• PIONEER SPORTS WORKS v. COMMISSIONER OF INCOME-TAX 1999 PTD 1846

  In order to withhold a refund, interest on the refund cannot be used solely because the ITO's pending process can establish the opinion that the tribunal's cancellation of income from a refund grant T…

• COMMISSIONER OF INCOME-TAX v. SMITHKLINE BEECHAM CONSUMER BRANDS LTD. 1999 PTD 1983

  Reference Depreciation Extra Shift Allowance Extra Shift Allowance Whether allowed to operate machinery based on number of days ???? Question of law Appeal to reference of Indian Income Tax Act, 1961,…

• COMMISSIONER OF INCOME-TAX v. ATLAS CYCLE INDUSTRIES LTD. 1999 PTD 2031

  Reference specials, section 80 J & 256 (2)…

• SHAHABAD COOPERATIVE SUGAR MILLS LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 2099

  Referring to the sugarcane farmers, the tribunal has decided to pay Rs 2 per quintal to the sugarcane growers and take Rs 18 to the large account of the concerned sugarcane growers. The farmers are al…

• COMMISSIONER OF INCOME-TAX v. SINT. ASHA RANI 1999 PTD 2148

  Reference Assessment Order in the Name of the deceased Although notices have been issued to the legal heirs, the filing of the revised return and whether to be represented by the legal heirs is a ques…

• COMMISSIONER OF INCOME-TAX v. UPPER INDIA STEEL MANUFACTURING AND ENGINEERING CO. (P.) LTD. 1999 PTD 2190

  Reference Special Deduction New industrial initiative, is it right to allow deductions while ignoring the inter-unit transfer values? Question of Indian Income Tax Act, 1961; Sections 80 1 and 256 (2)…

• COMMISSIONER OF WEALTH TAX v. HIRA LAL MEHRA 1999 PTD 2199

  Providing a method for evaluating the 1BB principle of asset value is essentially a rule of evidence but the procedure is biased and applies to all pending Indian taxation rules, 1957, R1BB.…

• COMMISSIONER OF INCOME-TAX v. MRS. MANJULA SOOD 1999 PTD 2319

  Reference Amendment Limitation Act Applies 5 263 Amendment Effect 1 10 1984 When revision proceedings are a question of law, the Indian Income Tax Act, 1961, Sections 256 and 263…

• COMMISSIONER OF INCOME TAX v. PURE DRINKS (P.) LTD. 1999 PTD 2638

  The capital gains of the reference are assessed as to whether the Income Tax Act, 1961, Sections 45 and 256 were the questions of reference to the capital gains law which was not raised or considered …

• COMMISSIONER OF INCOME-TAX v. ROADMASTER INDUSTRIES OF INDIA (P.) LTD 1999 PTD 2791

  The Reference Depression Tribunal finds that the tube well is a plant because it has supplied water to the factory and constitutes part of the manufacturing process. The fact-finding is the Indian Inc…

• COMMISSIONER OF INCOME-TAX v. OM PARKASH 1999 PTD 2822

  Law Reference Question Long-term capital gains Special deduction Short-term capital loss The tribunal says that the full amount of long-term capital gains should be deducted and short-term investments…

• COMMISSIONER OF INCOME-TAX v. SATYA NAND MUNJAL 1999 PTD 3024

  The question of law reference is given by the Assisi to some of the gift givers, plus the bonus shares receive the bond shares. The answer to this question depends on whether the gift given by the Ass…

• VARDHMAN SPINNING AND GENERAL MILLS LTD v. INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX (ASSESSMENTS) 1999 PTD 3044

  To review the scope of the re-review, the ICA and the ITO have been granted jurisdiction under section 125 by order. Failure to disclose material facts required for reclassification, preparation of ac…

• COMMISSIONER OF INCOME-TAX v. SHIV CHAND SATNAM PAUL 1999 PTD 3201

  The year of acquisition of the capital, in which collector 179 1971, to obtain the payment of land payable, was published on 12 December 1970, the legitimate acquisition of the land notification and t…

• COMMISSIONER OF WEALTH, TAX v. DEEPAK DUMRA 1999 PTD 3268

  The firm is entitled to an exemption under section 5 (1) (iv), in relation to the partner partner, in relation to his share of the land and building owned by the Indian Wealth Tax Act, 1957, section 5…

• JOGINDER SINGH SODHI v. HUTESH DOGRA 1999 PTD 3308

  Evaluation Notice Right to issue notice about jurisdiction four years after the end of the year…

• NAHA ; SPINNING MILLS LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX 1999 PTD 3492

  The adjustment to the right made under section 143 (1) (a) concerns that the object of the adjustment raised in the corrective action in the first assessment year may be followed in the corresponding …

• COMMISSIONER OF INCOME-TAX v. AGRAWAL METAL WORKS (P.) LTD. 1999 PTD 3614

  Advance tax interest, which is not paid on due dates but paid as advance tax before the end of the financial year, is required for the purposes of Credit 214 Indian Income Tax Act, 1961, 5 214.…

• COMMISSIONER OF INCOME-TAX v. BECO ENGINEERING CO. 1999 PTD 3916

  Development Waiver Development Rebate Reserve is not required to make a reserve in the year of loss or reduction that involves machinery or plant or to use it first, claiming a waiver can be made a re…

• COMMISSIONER OF INCOME-TAX v. NAHAR SPINNING MILLS LTD 1999 PTD 3937

  Section 143 (1) (a) of the Section 80HHC, the interest reference accrual prima adjustment that is accrued from business income and short-term deposits shown as deduction, is claimed by the Assessing O…

• COMMISSIONER OF INCOME-TAX v. SMT. JYOTI DHILLON 1999 PTD 3994

  The return of a voluntary return of an assessment filed under section 139 (4) is not entitled to a one-year limitation period from the date of the revised return under section 153 (1) (c). , Does not …

Other years — Punjab and Haryana High Court India

2002 · 2001 · 2000 · 1999 · 1998 · 1997 · 1995 · 1994 · 1993 · 1991 · 1982 · 1972 · 1971 · 1969 · 1968 · 1965 · 1963 · 1960

Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.