Supreme Court India — Judgments of 1971
10 reported judgments of the Supreme Court India from 1971.
- COMMISSIONER OF INCOME-TAX, WEST BENGAL II v. Smt. ANUSUYA DEVI 1971 PTD 101
The reference is the reference to the bench hearing, referring to the order of the High Court whether the question is bound to be answered. The appellate tribunal is authorized to consider the facts s…
- METAL BOX COMPANY OF INDIA LTD. v. THEIR WORKMEN 1971 PTD 687
Bonus Computation Guiding Principles Balance Sheet and Profit and Loss Accounting to Workers Whether the Auditor's Certificate is Reduced, Prices Fixed, Development Waivers and Deductions for Manual L…
- BALCHAND v. INCOME-TAX OFFICER, SAGAR 1971 PTD 826
The re-review notice is faulty in the hearing but clearly stated in the body during the assessment year whether the voluntary withdrawal of notice has been filed after the original assessment. Section…
- INCOME-TAX OFFICER, DISTRICT II (II), KANPUR v. MANI RAM 1971 PTD 831
Advance tax persons cannot assess the duty to enter the estimate and pay advance tax until the provisional assessment made on this diagnostic assessment is followed by the Indian Income Tax Act, 1922,…
- DAFFADAR BHAGAT SINGH & SONS v. INCOME-TAX OFFICER, A-WARD, FEROZEPORE 1971 PTD 870
Removing the assessment threshold where there is any finding or direction in the appeal in the bar. Fathers and sons submit to the Hindu Assessment as a non-divorced family and appeal to the Assistant…
- KALVA SURYANARAYANA v. INCOME-TAX OFFICER, A-3 WARD, HYDERABAD 1971 PTD 875
Failure to pay the tax liability of one partner for registration of gross income and assessment of the share of income in the hands of the evaluating partners after the closing of the business permane…
- BALADIN RAM v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 879
Income from unknown sources…
- RAJPUTANA TRADING Co. LTD. v. COMMISSIONER OF INCOME-TAX, WEST BENGAL-I 1971 PTD 920
The borrower's responsibility for calculating the loss of income tax deductions is waived by the lenders.…
- LAXMIPAT SINGHANIA v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 924
Company Assessment of Non-Profit Distribution Order Its Part Not Included in Individual Assessment Credit after Company Assisi on which Annual Credits Can be Income Tax General Principle Income Tax Ac…
- H. L. SUD, INCOME-TAX OFFICER, COMPANIES CIRCLE 1(1), BOMBAY v. TATA ENGINEERING AND LOCOMOTIVE Co. LTD. 1971 PTD 1000
Appointment of a non-resident agent is valid for one year only, which cannot be deducted for the assessment year after the advance, unless allotted for the next year, all those purposes are meaningful…
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