Rajasthan High Court India — Judgments of 1998

11 reported judgments of the Rajasthan High Court India from 1998.

  • RATAN CHAND LODHA v. COMMISSIONER OF INCOME-TAX 1998 PTD 348

    The reference is to maintain the High Court Tribunal partly based on the documents seized by the ITO during the search and the fact-finding by the tribunal on the basis of record-based material is not…

  • COMMISSIONER OF WEALTH TAX v. VIDHYADHAR GUPTA 1998 PTD 1459

    Asset Reference The Supreme Court ruled that the R1BB is regulated and applied to pending proceedings, questions regarding the application of pending R1BB proceedings to the Indian Wealth Tax Act 1957…

  • PRAKASH CHAND SURANA v. COMMISSIONER OF WEALTH TAX 1998 PTD 1480

    Tax Check Rate HUF Rate HUF Carta's HUF Wife Taxable Taxes HUF Assessable HUF Indian Wealth Tax Act 1957, Schedule I…

  • COMMISSIONER OF WEALTH TAX v. BHANWAR LAL GUPTA 1998 PTD 1491

    The cost of Schedule III applicable to the Property Law has been in force since 1-4 1989 and the pending proceedings apply to the Indian Taxes Act, 1957, Schedule III.…

  • COMMISSIONER OF WEALTH TAX v. CHHAGAN LAL GUPTA 1998 PTD 1598

    Reference to property value Applicable to law Appraisal case Reviewed to Assessing Officer Tribunal, which is permissible from Schedule III to Wealth Tax Act, Application for Property Assessment shoul…

  • ADDITIONAL COMMISSIONER OF INCOME-TAX v. HASSAN CHAND & SONS 1998 PTD 1628

    Registration law applies The application for registration is submitted on 31st 1959 1959 and the return submitted in September, 1962 can be considered as part of the registration process. , Sections 1…

  • COMMISSIONER OF WEALTH TAX v. SUNDER LAL GUPTA 1998 PTD 2281

    Asset referencing law The change in the applicable lawful procedure was the correct decision to uphold the procedure as the pending pending amendment was applicable, there was no question of law of th…

  • PRAKASH CHAND MODI v. COMMISSIONER OF WEALTH TAX 1998 PTD 2288

    Factory land and buildings owned by a factory partner are not entitled to exemption under Section 5 (1) (iv) Indian Wealth Tax Act, 1957, Section 5 (1) (iv).…

  • CHAGAN MAL BASTIMAL v. COMMISSIONER OF INCOME-TAX 1998 PTD 3255

    Correction of errors Bad credit status correction must be clear from the wrong document The basis of a bad credit claim is not part of the assessment record The question is whether bad debt was allowa…

  • JAIPUR ELECTRO (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1998 PTD 3291

    Business Expenses General Principle Employees Compensation The company receives business payments from the company in the first year of business, and it appears that such payments were never made by t…

  • COMMISSIONER OF INCOME-TAX v. RAJASTHAN STATE COOPERATIVE BANK 1998 PTD 3816

    Cooperative Society Special Deductions Co-operative Bank Raises Reserve Funds in Government Securities Not Part of Banking Business Not Interested in Government Securities Exclusive deductions are not…

Other years — Rajasthan High Court India

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