Supreme Court India — Judgments of 1993
35 reported judgments of the Supreme Court India from 1993.
- R.K. DEO v. COMMISSIONER OF WEALTH TAX 1993 PTD 171
Estimation of the deduction of net wealth loans for the income tax demand for the income of the forest for years 1942 to 1946 47 Assessment of the liability The dispute was maintained by the Supreme C…
- ESCORTS LTD. v. UNION OF INDIA 1993 PTD 846
Depreciation Scientific research The allowances for capital expenditures are essentially of the same nature, although double allowances on the same assets are not intended to be imposed in the context…
- COMMISSIONER OF INCOME-TAX v. ASSAM TRAVELS SHIPPING SERVICE 1993 PTD 885
The delay in filing a German withdrawal on a registered firm's income tax officer, which imposes far less penalty on the unregistered firm's appellate assistant commissioner, does not constitute a can…
- P. SATHRUGHAN PILLAI v. COMMISSIONER OF WEALTH TAX 1993 PTD 891
Liability of deduction in net wealth for payment of deduction under the Constitution, Indian Wealth Tax Act, 1957, Section 2 (M).…
- COMMISSIONER OF INCOME TAX v. BHAGEERATHA ENGG. LTD. 1993 PTD 892
The Appellate Tribunal in respect of the Law Investment Allowance Construction Company has investigated the fact that the Assissee was primarily engaged in the manufacture or processing of goods and i…
- UNION OF INDIA v. J.K.SYNTHETICS LTD. 1993 PTD 894
If the return on the allowance after business expenses results in a dismissal or waiver, the Excise Duty High Court assumes that the duty will not be payable. 41 (1) to be summoned…
- MARTIN BURN LTD. v. COMMISSIONER OF INCOME TAX 1993 PTD 915
Appeal Tribunal remands Commissioner Tribunal to appeal commissioner review…
- COMMISSIONER OF INCOME TAX v. KIRLOSKAR ELECTRIC CO. LTD. 1993 PTD 917
Discounts on Depreciation Progress The actual cost of the machinery, after the invoice reduces the value of the machinery purchased, is credited to the Bank of Pounds Sterling in the UK, paid for by t…
- COMMISSIONER OF INCOME TAX v. DHADI SAHU 1993 PTD 918
A penalty of over Rs 1,000 shall be imposed for concealment of penalty, referring to the proceedings of the Assistant Commissioner of Inspection, Section 271 (1) (c) and 274 (2) of the General Clause …
- COMMISSIONER OF INCOME TAX v. BABABHAI PITAMBERDAS (HUF) 1993 PTD 978
Reference to the Law Question 1922 Notice of cancellation and savings analysis proceedings introduced after April 1, 1962, began whether, depending on the meaning of the word issued in section 297 (2)…
- COMMISSIONER OF INCOME TAX v. GODAVARI CORPORATION LTD. 1993 PTD 980
Reference to the fact The provision of a fair market value to the capital where the fair value exceeds 15% does not apply unless the amount received appears to be less than the full value of the consi…
- COMMISSIONER OF INCOME TAX v. UNITED GENERAL TRUST LTD. 1993 PTD 982
Domestic Company Quantum Proprietary Management Expenses Gross Profit deducted from the Indian Income Tax Act, 1961, Sections 80AA and 80M, in relation to corporate dividend relief (CIT v. United Gene…
- ZENITH LTD. v. COMMISSIONER OF INCOME TAX 1993 PTD 983
The actual reservation at the Company's Circuit Capital Reserve can be deducted from public reserves as the actual cost is higher than the decline. Profit) not the Surfix Act, 1964, Schedule II, R1 (i…
- JONNALLA NARASHIMHARAO &, CO. v. COMMISSIONER OF INCOME TAX 1993 PTD 986
Income Business Expense Accounting Mercantile System, which amends the Sales Tax Law, submitted as a collateral of the disputed sales tax law, is subject to the sales tax, which is paid only after the…
- A.C. PAUL v. TAX RECOVERY OFFICER, TIRUNELEVELI 1993 PTD 990
Tax reimbursement estimates for both Indian and foreign income are not remittable to India. The relief count reached the average rate of clubbing Indian and foreign income, which did not individually …
- COMMISSIONER OF INCOME TAX (ADDL.) v. GANAPATHI RAJU JOGI 1993 PTD 992
Capital gains Capital asset routes allow buses to operate Capital assets are not structured No money is paid for route permits, such as road development, passenger traffic and frequency permits due to…
- KARAMCHAND PREMCHAND P. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 993
Excess amount of company surtax capital reserves is allowed for the actual amount of money deposited in the depreciation fund, which is allocated for an additional tax as an emergency liability, propo…
- COMMISSIONER OF INCOME-TAX v. FORBES FORBES CAMPBELL & CO. LTD. 1993 PTD 999
Capital Company Suretex Computation Transferred to an Approved Gratitude Scheme at Ground Reserve)…
- CHETTINAD CORPORATION P. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1001
Reopening only for the benefit of Revenue Scenic 4 is not entitled to be inflated on matters which are settled in the original facts and the income of the Indian companies in section 147 of the Income…
- EMIL WEBBER v. COMMISSIONER OF INCOME-TAX 1993 PTD 1002
Estimates of Revenue From Other Sources are one of the foreigners whose services were provided for planting plants in India for Indian concern who are not employed in this diagnostic post according to…
- NAGARMAL BAIJNATH v. COMMISSIONER OF INCOME-TAX 1993 PTD 1544
Firm dissolution results in the termination of business law before 1958 as amended assessment of the dissolved firm as valid Indian Income Tax Act, 1922, section 44 (before amendment of 1958)…
- ASSOCIATED CEMENT CO. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1551
Tax deduction at source is not limited to payment of income tax payments from contractors as payment of deductions for any work deducted from the entire payment or deposit amount to the person respons…
- FRENCH DYES AND CHEMICALS (I.) P. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1562
Question of Law Referring to the Business Expenses Securities Commission Appellate Tribunal finding that the SCC failed to prove that the expenses were raised, there is no question of law in the India…
- BHARAT BEEDI WORKS (P.) LTD v. COMMISSIONER OF INCOME-TAX 1993 PTD 1564
Deductions On deductions, companies are prohibited from purchasing a bidder's business firm, including the right to use the brand name. Section 40 (C) [CIT vs. Prakash Beds (P) Limited (1986) 161 ITR …
- RAMBAI MANJANATH NAYAK v. UNION OF INDIA 1993 PTD 1579
Acquisition of immovable property for tax evasion Order for acquisition of final property is not just property rights, but also the property rights have effect. There is no right to retain possession …
- COMMISSIONER OF WEALTH TAX v. SHEO KUMAR GUPTA 1993 PTD 1590
In computing the net wealth of the Indian Wealth Tax Act, 1957, Section 2 (m) Finance Act, 1965, the firm partner paid its share of the tax tax, paying their share of the tax tax, deducting the net we…
- RAJALAKSHMI NARAYANAN v. MARGARET KATHLEEN GANDHI 1993 PTD 1591
Mandatory acquisition of immovable property No objection to the purchase order by the proposed seller of the government should the interest be granted by the seller to the court, if the equity require…
- JYOTENDRASINHJI v. S.I. TRIPATHI 1993 PTD 1594
The Trustee is to direct the Trustee to pay any beneficiary more than the corpus or income to the Trustee, acting in conjunction with the Transferable Transfer Arbitration Trust Trust, to settler excl…
- CHHATHU RAM v. COMMISSIONER OF INCOME TAX 1993 PTD 1616
After the assessment of the additional profit tax approved by accepting the order of the escape income settlement from the years 1940 41 to 1947 48 of the Settlement War, the appeal was levied for one…
- COMMISSIONER OF INCOME-TAX v. INDIAN ENGINEERING AND COMMERCIAL CORPORATION (P.) LTD. 1993 PTD 1636
Business Expenses Estimate the extent of the Company's director or employees' compensation allowance allowance to be paid on the percentage of sales received by the Indian Income Tax Act, 1961, sectio…
- SALEM COOPERATIVE CENTRAL BANK LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1645
Referring to the High Court, the jurisdiction Cooperative Society in which the banking business operates is exempt from the income tax on the business income, the interest accrued for the supply of el…
- STANDARD TRIUMPH MOTOR CO. LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1652
Non-Residential Income Reciprocity Contract Indian Company will pay royalties on all sales to a non-resident partner Royalty will be paid to non-resident Taxable liability Non-resident accounting meth…
- COMMISSIONER OF INCOME-TAX v. G.R. KARTHIKEYAN 1993 PTD 1661
Incomplete and invalid receipt of income definitions by not falling under the purview of a particular clause may still result in wins from races and other sports not limited to races or gambling games…
- M.S.P. NADAR SONS v. COMMISSIONER OF INCOME-TAX 1993 PTD 1668
Long-term capital gains due to capital increase will be attributed to the long-term capital gains on the sale of shares of some companies and the loss of long-term capital on the sale of shares of oth…
- PRAKASH COTTON MILLS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1993 PTD 1674
Business Expenses Recruitment Expenses Relating Decision to Only Part of Claim on Related Content Income Tax Advertising, 1961, SS 37 (2) and 256 SC Appeal Not Old Case Found…
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