Supreme Court India — Judgments of 1992
21 reported judgments of the Supreme Court India from 1992.
- KESHAVJI RAVJI & CO. v. COMMISSIONER OF INCOME-TAX 1992 PTD 96
The interest paid by the partnership was withdrawn from the interest paid by the firm to the shareholder, which was paid by the firm, section 40 (b) of the Income Tax Act, 1961 (1984). Prior to the am…
- DEVI CINE PROJECTOR MANUFACTURING CO. v. COMMISSIONER OF INCOME-TAX 1992 PTD 113
In order not to allow the partner to incur steady business expenses, the interest paid by the partner must be approved before the India Income Tax Act, 1961, section 40 (b) (before amending 1984).…
- SMT. SHANTI DEVI L. SINGH v. TAX RECOVERY OFFICER 1992 PTD 116
Tax Receipt Sale of property by the Tax Recovery Officer Auction Buyer's Certificate not necessarily Registry No Transfer of title of property through non-registration The copy of the certificate sent…
- F.S. GHANDHI v. COMMISSIONER OF WEALTH TAX, ALLAHABAD 1992 PTD 125
Assets in Appreciation Interest, which is a Government, has been available for more than six years from the date of concealing the leased land from the government inspection buildings. Continues to oc…
- VANIA SILK MILLS PVT. LTD. v. COMMISSIONER OF INCOME-TAX 1992 PTD 234
Capital Guarantee Leaving Machinery Hire Insurance Insurance Based on Maintenance Insurance The question is whether the money spent on the replacement of the machinery was not relevant. Not considered…
- KALYANKUMAR RAY v. COMMISSIONER OF INCOME-TAX 1992 PTD 243
Assessment Estimation Order Assessment includes total income as well as tax assessment, but both do not need to be in the same sheet of paper, which is estimated by the order passed which estimates th…
- CENTRAL PROVINCES MANGANESE ORE CO. LTD. v. INCOME-TAX OFFICER, NAGPUR 1992 PTD 260
Assessment notice issued after four years The assurance of an escape from the income is fully and truly assessed by the failure to disclose material facts by the non-resident company's head office in …
- ATTAR SINGH GURMUKH SINGH v. INCOME-TAX OFFICER, LUDHIANA 1992 PTD 265
The word expenditure in section 40A (3) is not mentioned in the Act. This is a word of a wide import. Section 40A (3) refers to what is paid by the assessee in this regard. For the purpose of this sec…
- COMMISSIONER OF INCOME-TAX v. NAWAB MIR BARKAT ALI KHAN 1992 PTD 273
Total Income Inclusion Trust where the Settlement has the right to reinstate income or trust assets is fully completed by the trustee directly to use the income income or corpus for certain religious …
- COMMISSIONER OF INCOME-TAX v. WESMAN ENGG. CO. P. LTD. 1992 PTD 279
Once an appeal is filed under section 248 of the Indian Income Tax Act, 1961, on the application against the order under section 195 (2) of the Income-tax Officer, the application for determining the …
- COMMISSIONER OF INCOME-TAX v. SURAJ PAL SINGH 1992 PTD 290
Detection Term Extension Finding Concealed Not Finding Within Four Years Evaluation of Income Tax Act, 1922, Sections 28 (1) (c) and 34 (3) for more than four years of the assessment year.…
- RAMPUR DISTILLERY AND CHEMICALS CO. LTD. v. COMMISSIONER OF INCOME-TAX 1992 PTD 291
The distribution of the shares held by the company to the shareholders was unconditionally entrusted to the shareholders in 1952 for distribution to the trust. By the shareholders when the shares beca…
- GARDEN SILK WEAVING FACTORY v. COMMISSIONER OF INCOME-TAX 1992 PTD 307
Allowance for Partnerships Allocation for Retirement Allowance Registered Firm Unsubscribed Depreciation, 71, 72 and 182 Income Tax Act, 1922, Sections 10 (2) (vi), Provo (B) and 24 (2)…
- A. GASPER v. COMMISSIONER OF INCOME-TAX 1992 PTD 447
Capital Asset \ Capital Asset \ Monthly Tenant Loan Amount received for the purpose of allowing a new leaseholder to obtain construction and license whether a capital asset or capital gains tribunal i…
- MAHADEO PRASAD RAIS v. INCOME-TAX OFFICER, `A\' WARD, GORAKHPUR 1992 PTD 483
The limitation of the limitation of the review applies to the assessment completed under the Income Tax Act 1922 provided for in the section 150 Indian Income Tax Act, 1961, the direction of removal o…
- VIJAIPAT SINGHANIA v. COMMISSIONER OF INCOME TAX 1992 PTD 693
Dependent deduction for charitable trusts or donations to institutions is not available in the Indian Income Tax Act, 1961, Section 80G…
- RADHASOAMI SATSANG v. COMMISSIONER OF INCOME TAX 1992 PTD 695
Religious sectarian immunity trusts can be reorganized at the discretion of the Central Council, and the religious sect divided into two groups of the same group has been exempted by the other group o…
- KAMLAPAT MOTT LAL v. COMMISSIONER OF INCOME TAX (ADDL.). 1992 PTD 703
Evaluating Expenses From Assessment Expenses in 1961 62 AAC Holding that it should be allowed for the initial year 1960. Was tax exemption exempt from income in 1961 and a re-examination under which t…
- COMMISSIONER OF INCOME TAX v. KALYAN DAS RASTOGI 1992 PTD 705
Failure to voluntarily file a return of income because of the conviction that the income tax is lower than the threshold was raised by the tribunal on the basis that the men were to be reinstated, the…
- SAHARANPUR ELECTRIC SUPPLY CO. LTD v. COMMISSIONER OF INCOME-TAX 1992 PTD 1205
Real estate depreciation estimates for each assessment year to be deducted from the right of depreciation, to be changed for the current year based on factual or legal information Original law change …
- COMMISSIONER OF INCOME-TAX v. ASHOKA ENGINEERING CO. 1992 PTD 1254
The application for registration or registration for registration is forwarded to the Appellate Assistant Commissioner through the approval of the declaration for registration, which is not in order, …
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