Rajasthan High Court India — Judgments of 1999
37 reported judgments of the Rajasthan High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. TRINITY HOSPITAL 1999 PTD 237
Investment Allowance Small-scale industrial upgrades are spent on machines not exceeding specific machines.…
- COMMISSIONER OF INCOME-TAX v. ABDULKARIM STONE CONTRACTOR 1999 PTD 298
Depreciation dumpers assessors earn proprietary revenue from mines, extract and sell them, which allows for a 40 percent reduction on the commissioner of dumpers under ITO 5 3 263 because dumpers are …
- COMMISSIONER OF INCOME-TAX v. JAIPUR UDYOG LTD. 1999 PTD 317
Depreciation Plant and Machinery Extra Shift Allowance should be allowed only on the actual number of working days of each machinery and not the entire unit, namely the factory working Income Tax Act,…
- AGARWAL INDUSTRIES v. COMMISSIONER OF INCOME-TAX 1999 PTD 340
The calculation of the deduction of special deduction capital by the new industrial companies will continue for at least five years as per the condition given to the actual cost of government subsidy …
- COMMISSIONER OF INCOME-TAX v. BHANWARLAL 1999 PTD 360
Adding References to Lower Household Expenses and Marriage Costs The Tribunal held that the Assessment made only one estimate of the expenses of the marriage that domestic expenses could be obtained f…
- JAI DRINKS (P) LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 364
Special undertaking for new industrial action appeal for AAC special deduction under section undert80 JJ was made for six months only for months68…
- COMMISSIONER OF INCOME-TAX v. RAJASTHAN UDYOG 1999 PTD 513
Special deduction New industrial acquisition in backward area Profit and business profits are allowed to be deducted on commercial profits after deductions under current year's Investment Allowance, S…
- COMMISSIONER OF INCOME-TAX v. EMERY STONE MANUFACTURING CO 1999 PTD 525
Income Tax Applicable to the Income Business Income Export Laws Disclosure Tax Act, 1961, Sections 2 (24) and 28…
- GOPI RAM LILA v. COMMISSIONER OF INCOME-TAX 1999 PTD 572
Finding from other sources that agricultural incomes have increased There is no evidence on sources of income which is Income Tax Act, 1961, Section 57.…
- COMMISSIONER OF INCOME-TAX v. RAJASTHAN COOPERATIVE SPINNING MILLS LTD 1999 PTD 617
Calculation of special deduction of special deduction for new industrial action in backward area…
- CHANDI RAM v. INCOME-TAX OFFICER 1999 PTD 660
Re-evaluation information that goes beyond income assessment The Supreme Court's decision will consist of facts that were issued after the Supreme Court's decision to issue a re-evaluation notice. Rev…
- COMMISSIONER OF INCOME-TAX v. RAJENDRA TEXTILES 1999 PTD 839
New industrial work in the backward area…
- COMMISSIONER OF INCOME-TAX v. AYURVED SEWA ASHRAM LTD 1999 PTD 933
Really Quoted Business Expenses Spending For Sale Sales Gifts to Dealers Attending Clock Gifts The ITO did not allow claims to be deducted from the expenses, but was not advertised by the ITO. The fac…
- COMMISSIONER OF INCOME-TAX v. LUCKY MINERAL (PVT.) LTD. 1999 PTD 1004
New Industrial Activity Special Deduction in the Backward Area Preparation of the preceding article does not mean the removal of lime and marble stones and cutting them into slabs is not a requirement…
- COMMISSIONER OF INCOME-TAX v. SANT DAS NIHAL CHAND 1999 PTD 1026
Hiding the Income Reference Penalty Knowing that the Income Tribunal had no justification for canceling the penalty, there was no question of law in the Indian Income Tax Act, 1961, Sections 256 and 2…
- COMMISSIONER OF INCOME-TAX v. GANESH TALKIES 1999 PTD 1468
The appeal of the firm registration made by the tribunal business and the name of the ITO was not valid but the order of the security assessment on the firm tribunal which validated section 143 of the…
- COMMISSIONER OF INCOME-TAX v. MANAKCHAND 1999 PTD 1558
No tax was payable on the amount of delayed return in the filing of returns, provided that no penalty could be imposed under section 271 (1) (a) Income Tax Act 1961, Sections 256 and 271 (1). (a) Ther…
- BANKE BIHARI LAL AGARWAL v. ORDER ACCORDINGLY. 1999 PTD 1580
The search and seizure of officer officers must be arranged; to authorize the arrest of a competent officer responsible for preserving the confiscated records, the authorized officer is not available …
- COMMISSIONER OF INCOME-TAX v. PEER KHAN CHAND KHAN MORAK 1999 PTD 1639
Depression Reduction Rate Indian Indian Income Tax Act, 1961, Section 32…
- SINT. AMAR KUMARI SURANA v. COMMISSIONER OF INCOME-TAX 1999 PTD 1780
The tribunal had to find out if the property was allegedly less than its market value, revealing the purchase of land value through an unclear investment department income tax. The price was not shown…
- COMMISSIONER OF INCOME-TAX v. O.N.G.C. AGENT OF CGG, FRANCE 1999 PTD 1831
Jurisdiction of the High Court The authority to assert the supplementary statement of the Indian Income Tax Act, 1961, Sections 256 and 258, with a Central Government issuing a Notice of Exemption fro…
- B. R. ARORA AND A.S. GODARA v. COMMISSIONER OF INCOME-TAX 1999 PTD 1873
The salary privilege bonus to the LIC Development Officer, which is a symbol of the office for negotiating business growth, is not part of the paid bonus bonus and is not taxable only because of the r…
- COMMISSIONER OF INCOME-TAX v. SHIV RAJ BHATIA 1999 PTD 1877
Referring to the reference that when the effect of tax is less than Rs. 30,000, there is no need to raise more than Rs. The dispute between the two benches of the Tribunal on the point regarding the a…
- COMMISSIONER OF INCOME TAX v. RAJ KUMAR BAFNA 1999 PTD 2030
Reference Evaluation There is no basis for reviewing change of opinion The Tribunal's justification was that reopening the review was bad in law, raising questions of law in the Indian Income Tax Act,…
- COMMISSIONER OF INCOME-TAX v. LAKE PALACE HOTELS AND MOTELS (PVT.) LTD. 1999 PTD 2037
Deprecating Hotel Cinema Building The deciding factor of the plant's functional tests is the fact that they have special fitting and controlling equipment attached. They cannot be used as a hotel or c…
- COMMISSIONER OF INCOME-TAX v. S.M. BHATIYA ASSOCIATES 1999 PTD 2084
The fact of the firm's registration is a question of the truth of authenticity. The firm's Income Tax Act 1961, ss 185 and 256…
- COMMISSIONER OF INCOME-TAX v. ASSAM ROLLER FLOUR MILLS 1999 PTD 2144
The obligation of the business expense account was neither recognized in return nor was the sales tax department demanded the amount paid, nor was the requirement that sales tax liabilities be allowed…
- COMMISSIONER OF INCOME-TAX v. MOHTA CONSTRUCTIONS CO 1999 PTD 2181
Tax deduction on source interest is not allowed at the additional interest deduction deducted at source interest on the Indian Income Tax Act, 1961, section 194 C&21.…
- COMMISSIONER OF INCOME-TAX v. PREMIER VEGETABLE PRODUCTS 1999 PTD 2369
Assigning Distributors to Sell Your Products to Business Expense Assisi…
- COMMISSIONER OF INCOME-TAX v. ANJANI KUMAR & CO. (PVT) LTD. 1999 PTD 2503
Transforming early depreciation into gray clothes made of gray cloth is not money for the preparation of a new and different article that does not qualify for the Essex Elementary, the Income Tax Act,…
- COMMISSIONER OF INCOME-TAX v. VASU PUZIYA JAIN DERASHAR PEDI UNDRI 1999 PTD 2548
Reference Charities Purpose Charity Trust Registration History, Donations Received and Income Taxes Inquiries No fact-finding question has arisen regarding the Indian Income Tax Act, 1961, sections 11…
- COMMISSIONER OF INCOME-TAX v. JAIDEO JAIN & CO. 1999 PTD 2565
When the original assessment under section 148 was pending, the reference re-evaluation was issued at the time of the issuance of fresh notices. And 256…
- COMMISSIONER OF INCOME-TAX v. JAIPUR UDYOG LTD. 1999 PTD 2592
Depreciation Excess Shift Allowance Equivalent shift allowance cannot be allowed for more than 30 days for a full day in relation to the assets used during the year, but the Indian Income Tax Act 1961…
- COMMISSIONER OF INCOME-TAX v. WOLKEM (PVT.) LTD. 1999 PTD 2692
Exemption of return of excise duty on income business liability is not income as Section 28 (IV) or SA1 (1) of the Indian Income Tax Act 1961, Sections 28 and 41 demand the reference to the High Court…
- COMMISSIONER OF INCOME-TAX v. MAHENDRA SINGH 1999 PTD 3095
The reference question decided by the High Court cannot be referred to the High Court's interest decision in the same case that interest cannot be obtained under Sections 139 (8) and 217 even though i…
- GIRDHARILAL & CO. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3659
The count of income works contract revenue can be deducted from the total amount received from the contractor, the security deposit should not be charged in the ongoing bills under the Indian Income T…
- MODERN THREADS (INDIA) LTD. v. UNION OF INDIA 1999 PTD 3683
Establishment of Fax Recovery Procedure Appeal and Failure of Appointment of Judicial Member Interim for pending Tribunal Tribunal Appeal for the Fifteen Months Failure to Apply for Three Months by Hi…
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