Punjab and Haryana High Court India — Judgments of 2000
31 reported judgments of the Punjab and Haryana High Court India from 2000.
- COMMISSIONER OF INCOME-TAX v. PIARA SINGH 2000 PTD 70
The unauthorized use of the car belonging to the company through directors' expenses was not valid under the Income Tax Act, 1961, Sections 15 and 17 of the Presidents Company.…
- COMMISSIONER OF INCOME-T4X v. SHIV CHAND STANAM PAUL 2000 PTD 123
Capital gains sale of agricultural land Capital assets Agricultural land Section 2 (14) (iii) (a) and (b) Section 45 of the Indian Income Tax Act, 1961, Section 2 on the sale of such agricultural land…
- COMMISSIONER OF INCOME-TAX v. MORINDA COOPERATIVE SUGAR 2000 PTD 130
The Mercantile system of reference business expense calculation is not permissible in dispute of purchase tax even though there is no question of law not actually being paid, reference Indian Income T…
- COMMISSIONER OF INCOME-TAX v. SANGYA JAIN 2000 PTD 182
Referring to short-term capital gains section 115E in the acquisition of capital, taxation and taxation in the pursuit of short-term capital Whether the question of the law on long-term investments is…
- COMMISSIONER OF INCOME-TAX 2000 PTD 409
Depreciation Registered Firm Unsubscribed Deportation has been allocated to partners and is not fully disposed of in their individual reviews, which is allowed in the hands of the firm registered in t…
- S. BASANT SINGH v. TAX RECOVERY OFFICER 2000 PTD 1096
The direction of the private company from the restoration of the director of the tax company under section 179 held by the court responsible for the company was not required to issue a notice of deman…
- COMMISSIONER OF INCOME-TAX v. HYDRAZINES AND ALLIED CHEMICALS 2000 PTD 1266
The Deposit Allocation Deposit for Partners is entitled to carry forward the Indian Income Tax Act, 1961, Section 32…
- COMMISSIONER OF WEALTH TAX v. ANJU MUNJAL 2000 PTD 1456
In relation to the firm-owned land and its share in the building under section ses (1) (iv), which is part of the Assisi Indian Wealth Tax Act 1957, section 5 (1) (iv), the remote firm Assisi, The fir…
- KISHAN CHAND v. COMMISSIONER OF INCOME-TAX 2000 PTD 1525
Leverage Damage Carry and partner with three firms in SC, J&K, departing Essex, all firms that do the same business of extracting a resin firm, also operate a truck driven resin firm. SK's origin will…
- COMMISSIONER OF INCOME-TALC v. K. C. MAHAJAN 2000 PTD 1536
Capital gains are calculated on the basis of an assumed value as of the Income Tax Act, 1961, Sections 45 and 48 of the Indian Land Acquisition Act, 1894, on January 1, 1954, or January 1, 1964.…
- COMMISSIONER OF INCOME-TAX v. PUNJAB TRACTORS COOPERATIVE MULTIPURPOSE SOCIETY LTD. 2000 PTD 1593
General principles of income assessment, estimation of the purchase and sale of motorcycles, tractors, etc. Refunds received under Post Warranty Service Charges to persons who did not wish to continue…
- COMMISSIONER OF INCOME-TAX v. SONEPAT COOPERATIVE MARKETING SOCIETY LTD. 2000 PTD 1879
Reference Co-operative Society Profit of deductions from the purchase and supply of fertilizers to members The law of the Income-tax Act, 1961, Sections 80P and 256 of the special law permissible on g…
- MOHD. YOUSUF v. COMMISSIONER OF INCOME-TAX 2000 PTD 1916
Advance tax return interest exemption Two brothers in the case of one partner in the same partnership and in case of dismissal of the request of the other partner, the Indian Income Tax Act, Section 1…
- COMMISSIONER OF INCOME-TAX v. BEDI KARYANA STORE 2000 PTD 1920
Authentication to hide revenue after survey conducted under 5 133A…
- RAMANA v. COMMISSIONER OF INCOME-TAX 2000 PTD 1982
Restoration of tax transfer to control real estate income while donor income tax liability was gifted by the High Court and sale of immovable property was valid Indian Income Tax Act, 1961, section 28…
- ANITA RANI v. TAX RECOVERY OFFICER 2000 PTD 2090
Mortgaged property for the tax retrieval applicant, ????? The tax recovery officer from the company did not have any right to acquire the property, either because of the applicant, the firm's partner …
- STATE. BANK OF PATWA v. COMMISSIONER OF INCOME-TAX 2000 PTD 2385
Tax deduction at source bank shows the amount of salary paid to each employee and the amount of waiver claimed by each employee. In the case of two employees, the bank deducted the tax on the source a…
- K. L. BATRA v. COMMISSIONER OF INCOME-TAX 2000 PTD 2445
With respect to the income tax penalty of the Income Tax Act, 1961, Sections 256 and 271 (1) (c), Germany, whether the question, whether the facts and circumstances of the case, the Tribunal was corre…
- COMMISSIONER OF INCOME-TAX v. KISHAN GOPAL SHITAL PARSHAD 2000 PTD 2460
Forwarding the loss firm and eliminating the loss When the firm is unregistered, the subsequent registration of the loss can be carried forward and the Indian Income Tax Act, 1961, Section 77 can be f…
- COMMISSIONER OF INCOME-TAX v. AJAY METALS 2000 PTD 2481
Deprecated written price value written price count…
- COMMISSIONER OF INCOME-TAX v. G. \'S. AUTO INDUSTRIES (PVT.) LTD 2000 PTD 2549
References to the Law Question: Refusal of business expenses to pay in cash should show that the non-supply of goods to a particular seller will result in the loss of business interests of Essex. The …
- VENUS INDUSTRIAL CORPORATION v. ASSISTANT COMMISSIONER OF INCOME-TAX 2000 PTD 2559
Avoidance of Assessment Income Assessment by the Government to Exporters to Reduce the Cost of Raw Materials (Steel) Purchased from Foreign Countries Under the Diagnostic International Cost Compensati…
- BECO ENGINEERING CO. LTD. v. COMMISSIONER OF INCOME TAX 2000 PTD 2652
Businesses, costs permits are included in the cost of the permit permit on the delivery of the car provided to the employees for their personal use. 1961, Section 40A (5)…
- COMMISSIONER OF INCOME-TAX v. RAM LAL BABU LAL 2000 PTD 2944
Troubleshooting Business Expenses Cutting off expenditures The High Court's decision in the jurisdiction that such a deduction was not acceptable could be corrected, despite the fact that other high c…
- JAGIR SINGH BALRAJ KUMAR & CO. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2999
The reference to the law loans and deposits ITO appears to have been made in violation of Section 269 SSC and, assuming acceptance of deposits in excess of Rs 20,000, it is claimed that their producti…
- HARBHAJAN SINGH v. T.C. BANSAL ,I.T.O 2000 PTD 3041
Review of Income Tax Act of Re-evaluation Writing Against the Order of Remediation Against Ordinarily Repeal Orders Generally Income Tax Act, 1961, Sections 147 and 148 Constitution of India, Article …
- COMMISSIONER OF INCOME-TAX v. GOLD PAR HOSIERY MILLS AND KNITWEAR 2000 PTD 3118
On the basis of the projected increase in revenue, the CIT (A) Tribunal raised the increase without considering the facts. The question was whether the tribunal was justified in removing the increase.…
- SHANTI SARUP SHARMA v. COMMISSIONER OF INCOME-TAX 2000 PTD 3216
Reduction in interest penalties or compulsory acquisition of agricultural land by the Commissioner Received compensation and interest on 13 February 1991 and penalties for delay in filing returns show…
- PARVEEN KUMARI v. COMMISSIONER OF INCOME-TAX 2000 PTD 3238
Detail information that has gone beyond the assessment of income may not be extended to a re-evaluation as a result of the direction of the appellate authority of the Expansion Sections 150 and 153 if…
- COMMISSIONER OF INCOME-TAX v. ARDHMAN SPINNING AND GENERAL MILLS LTD. 2000 PTD 3248
Referring Business Expenses to Guest Houses Expenses In the same diagnostic case, the acceptance of the deduction in respect of other assessment years, the High Court refuses to address the question o…
- COMMISSIONER OF INCOME-TAX v. S. L. SINGHAL, DEVELOPMENT OFFICER 2000 PTD 3555
The deduction in salary received by the Development Officer of the LIC is attributable to the bonus of the LIC as the standard deduction from the salary can be claimed by the Income Tax Expenditure Ac…
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