Supreme Court India — Judgments of 1995
22 reported judgments of the Supreme Court India from 1995.
- COMMISSIONER OF INCOME-TAX v. N.C. BUDHARAJA & CO. AND ANOTHER 1995 PTD 95
Industrial Measures in Backward Areas (1980) 126 ITR 333; Shankar Construction Co \ v CIT (1991) 189 ITR 463; Suresh Malpani & Co v CIT (1992) 196 ITR 104; CIT Bloodbuild P Ltd (1993) 200 I TR160 chan…
- SARIFABIBI MOHMED IBRAHIM v. COMMISSIONER OF INCOME-TAX 1995 PTD 132
Capital gains Capital assets assets that are not capital assets are sold to the Housing Society on a square yard adjacent to the Agricultural Land Test Railway Station after applying for land transfer…
- S. N. NAMASIVAYAM CHETTIAR v. COMMISSIONER OF INCOME TAX, MADRAS. 1995 PTD 154
Income Tax Act (XI of 1922), repealing section 13 accounts…
- COMMISSIONER OF INCOME-TAX v. MADRAS AUTO SERVICE P. LTD. 1995 PTD 166
Income tax company Surtex Capital deductions will not be made in respect of donations interest on certain securities and dividends and to keep intercorporated dividends so that Indian companies (Profi…
- COMMISSIONER OF INCOME-TAX v. AHMEDABAD COTTON MFG. CO. LTD. 1995 PTD 176
Under the Business Expenses Act or the Legal Scheme, money paid on the option of SCCC is not allowed because the textile mills of textile mills are received by the textile commissioner in lieu of prod…
- COMMISSIONER OF INCOME-TAX (ADDL.) v. JEEVAN LAL SHAH 1995 PTD 188
The change of law by the Finance Act, 1964, leaves the burden of proof of concealment of income taxable unless the evidence of the assessee is excluded from the burden that the failure to return the c…
- COMMISSIONER OF INCOME-TAX v. RAM KUMAR AGGARWAL AND BROS. 1995 PTD 194
Capital or Revenue Receipt in Shares Dealers Deferred from the Company's stock as a stock in the trade of shares, which the recipient receives is estimated by the Indian Companies Act 1956, Sections 5…
- COMMISSIONER OF INCOME-TAX v. GARWARE SYNTHETIC BRISTLES 1995 PTD 204
Provision of allowable deductions as deductions from the Business Income Diagnostic Assessment Year 1972 73 Finance Act, 1975, the Indian Income Tax Act, 1961, Sections 37 and 40A (7) applicable to th…
- H.H. SIR RAMA VERMA v. COMMISSIONER OF INCOME-TAX 1995 PTD 205
Long-term capital gains in the capital should be calculated before the long-term capital gains in the years ahead of the annual relief under review under section 80T, followed by the Indian Income Tax…
- HOPE TEXTILES LTD. AND ANOTHER v. UNION OF INDIA 1995 PTD 212
Notice of review for re-evaluation No order passed, revealing further loss of review.…
- COMMISSIONER OF INCOME-TAX v. KAMALINI KHATAU 1995 PTD 690
The amount of the trustee's discretionary security, which is actually benefited by the beneficiary, can be estimated in the beneficiary's hands. 160, 161, 164 and 166 can be estimated: [CITV Kamalini …
- C.W.S. (INDIA) LTD. v. COMMISSIONER OF INCOME-TAX 1995 PTD 741
Business Expenses The terms applied to the employee apply for a ceiling, expense, or claim made in relation to the asset used by the employee for his or her own purpose or benefit, even if the employe…
- COMMISSIONER OF INCOME-TAX v. P.J. CHEMICALS LTD. 1995 PTD 931
Depreciation ual Actual Cost another Reduction in share of expenses met by another person or authority Providing concessions for establishing industries in backward areas Subsidy amount Cost of capita…
- BHARAT HARI SINGHANIA v. COMMISSIONER OF WEALTH TAX 1995 PTD 997
Valuation Invested Equity Shares that propose a uniform break-up for the value of shares of Investment Company or Managing Agency Company Share 1D plus the balance sheet of the Company as a base if th…
- K.N. RAZDAN v. COMMISSIONER OF INCOME TAX 1995 PTD 1110
For Sale of Flats Income contract heads provide the right to re-enter and re-evaluate the flats in breach of a contracted lease of property, whether rent from flats is derived from property or other s…
- STANDARD BATTERIES LTD, v. COMMISSIONER OF INCOME-TAX 1995 PTD 1185
Business Enforcement Levy is partially compensated and partially fined for failure to pay sales tax over time, and the compensating portion is subject to the Indian Income Tax Act, 1961, section 37 ( …
- ASSAM FOREST PRODUCTS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1995 PTD 1188
Do not give rise to the question of the Indian Income Tax Act, 1961, Sections 142 (3) and 147 (a) of the Credit Inquiry Act in cash re-evaluated after the original assessment.…
- KERALA FINANCIAL CORPORATION v. COMMISSIONER OF INCOME TAX 1995 PTD 1212
The Act does not have the power to withhold or repeal the provisions of the Indian Income Tax Act, 1961, Section 119.…
- COMMISSIONER OF INCOME-TAX v. M.R. DOSHI (DECD. BY LEGAL HEIRS) 1995 PTD 1270
Indian Income Tax Act 1961 Asset Transfer Provides for inclusion of income from assets in the total income of a minor child for immediate or postponement transfer, Transfer Indian Income Tax Act, 1961…
- APEX FINANCE AND LEASING LTD. v. COMMISSIONER OF INCOME-TAX 1995 PTD 1273
Option to waive Commissioner interest and penalties Revised Income voluntarily discloses Commissioner refuses to waive interest and penalties…
- BUILDERS ASSOCIATIONS OF INDIA v. UNION OF INDIA 1995 PTD 1307
Investment allowance dam, building, bridge, road construction and nothing else is not entitled to allowance on construction / or \ article \ diagnostic machinery and plant. Ratified section 32A of the…
- BURMAH SHELL OIL STORAGE AND DISTRIBUTING CO. OF INDIA LTD. v. COMMISSIONER OF INCOME-TAX 1995 PTD 1333
Liquid Petroleum Gas Iron Cylinder Distribution Business Assessing Depreciation Balance Allowance Used as a Refund Package Sold in Refinery Shortfall cylinders are not actually used are not deducted u…
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