Supreme Court India — Judgments of 1988
15 reported judgments of the Supreme Court India from 1988.
- PARASHURAM POTTERY WORKS CO. LTD. v. INCOME-TAX OFFICER, CIRCLE 1, WARD \'A\', RAJKOT 1988 PTD 665
Sections 10 (2) (vi), Provo (c), (vi) and 34 (1) (a) Notice of re-evaluation after the expiration of four years from the end of the assessment year, the actual amount of actual assessment depreciation…
- BENGAL AND ASSAM INVESTORS LTD. v. COMMISSIONER OF INCOME-TAX, WEST BENGAL 1988 PTD 683
Section 10 and 12 Investment Company Dividend Income Whether Business Income or Income From Other Sources…
- COMMISSIONER OF 1NCONIE-TAX, BOMBAY v. DWARKADAS K ETAN & CO. 1988 PTD 689
Section 26 A Partnership Registration minor made full partnership with liability for damages, Impact Partnership Act (IX of 1932), Section 30 [Jaka Deviya and Sons Commissioner Income Tax (1952) 22 IT…
- COMMISSIONER OF INCOME-TAX v. ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION 1988 PTD 694
Section 4 (3) (0 Exemption Charity Purpose), a road transport corporation established under provincial law that offers benefits to the public, trade and industries through road transport and a Public …
- COMMISSIONER OF INCOME-TAX; BOMBAY v. H. HULCK LARSEN 1988 PTD 819
Section (66 (1) Reference to the jurisdiction of the High Court o Investigation of the jurisdiction of the High Court and the combination of the fact or law or factual question and effect of the Appel…
- MAYA RANI PUNJ v. COMMISSIONER OF INCOME-TAX, DELHI 1988 PTD 841
The return of the Penalty Assisi was lost on September 28, 1901 but a return was filed on 3 5 1962. 1 4 The new Indian Act goes into effect in 1962, the Ascension Officer sentenced to default under Se…
- HAJI ABDUL HAMEED v. COMMISSIONER OF INCOME-TAX, U.P. LUCKNOW 1988 PTD 867
Sections 2 and 41 (1) (2) are held to be a subsidiary of relief, profit-making and non-performing business and income not earned from personal labor, earned income, as such, Cannot be granted to the C…
- COMMISSIONER OF SALES TAX, U.P. v. MESSRS AURIAYA CHAMBER OF COMMERCE, ALLAHABAD 1988 PTD 872
Limit on sales contracts for illegal contracts Sales tax is entitled to a refund of the amount received on the wrong doctrine of illegally obtained law, such as the Limitation of Money Act (IX of 1908…
- UNION OF INDIA v. RAJESWARI & CO. 1988 PTD 898
Applicable 53 Assessing the transfer of assets to avoid applicable income tax payments All properties are being sold and all other debts are being solved so that the government cannot claim such prope…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL-I v. ASSOCIATED ELECTRICAL INDUSTRIES (INDIA) P. LTD. 1988 PTD 902
Section 10 (2) (xv) year of business expenses in which the legitimate policies taken by the assessee under the pension and insurance plan for the employees are not allowed to pay the insurance policy …
- COMMISSIONER OF INCOME-TAX, DELHI v. BANSI DHAR & SONS 1988 PTD 907
Business costs Actual basis of the grant obligations under the jurisdiction of the writ, the Supreme Court remanded the matter to allow such costs in computing the estimated income, whether as propose…
- COMMISSIONER OF INCOME-TAX, MADRAS v. SHIVAKAMI CO. P. LTD. 1988 PTD 920
Article 66 & A 66 A Civil Code of Conduct (v. 1908), Referring to Section 151 High Court Remittance of Taxes In this case, the holding of the CPC High Court, in the inherent jurisdiction of the High C…
- COMMISSIONER OF INCOME-TAX, ORISSA v. ORISSA CORPORATION (P.) LTD. 1988 PTD 925
Section (66 (?)), relating to the question of cash credit related to the law, found in the books and tribunals of the Assisi's account that the Assisi excluded the burden of proving through cash credi…
- COMMISSIONER OF INCOME-TAX v. BIRLA BROS. P. LTD. 1988 PTD 945
Section 10 (2) (xi) Bad debt deduction \ Bad debt \ means a loan that goes into a balance sheet such as a business loan in a business or business. As a result, it is estimated. Section 10 (2) (xi) of …
- COMMISSIONER OF INCOME-TAX, BIHAR, PATNA v. AMAR SINGH GOWAMAL & SONS, JHARIA, DHANBAD 1988 PTD 1055
Registration of a firm, given under Section 26A Income Tax Rules, 1922, R22 (4) (ii) and Section 11A of Form 11A, cannot affect the continuation of registration where the structure of the firm was cha…
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