Supreme Court India — Judgments of 1996
22 reported judgments of the Supreme Court India from 1996.
- COMMISSIONER OF WEALTH TAX v. SHARVAN KUMAR SWARUP & SONS 1996 PTD 50
The Valuation House does not prove to be a rule justifying the procedure used solely or primarily for residential purposes, but is applicable to all pending proceedings under the Indian Income Tax Act…
- COMMISSIONER OF INCOME-TAX v. CHITTOOR ELECTRIC SUPPLY CORPORATION 1996 PTD 509
Refund Interest Appeal Evaluation Order has been set aside and the Income Tax Officer is instructed to make a fresh estimate in the direction indicated, the refund will be in the event of an update ch…
- STATE BANK OF BIKANER AND JAIPUR v. NATIONAL IRON AND STEEL ROLLING CORPORATION 1996 PTD 516
Tax Recovery Bank has first charge on dealer property for payment of arrears of cell tax etc. on mortgage dealer's properties, 1954, section 11 AAAA Indian Transfer of Property Act, 1882, Sections 58 …
- S.V. CHANDRA PANDIAN v. S.V. SIVALINGA NADAR 1996 PTD 521
Firm general rule regarding firms, dispute between partners is not a separate legal entity. Award given by the arbitrator dissolves the firm and distributes the assets to the partners. Award divided, …
- HIND WIRE INDUSTRIES LTD. v. COMMISSIONER OF INCOME TAX 1996 PTD 562
Correction of errors Four years after the amendment of the order, the order does not mean that the original order is requested within four years or the order to correct the assessment order is valid I…
- COMMISSIONER OF INCOME TAX v. NEW INDIA INDUSTRIES LTD. 1996 PTD 572
If less than seven years' worth of repayment loan surplus compute is included, the contract is actually a loan repayment contract within seven years, followed by a mutual agreement to repay within eig…
- COMMISSIONER OF INCOME TAX v. MAJOR TIKKA KHUSHWANT SINGH 1996 PTD 574
A notice of assessment was issued within the limitation period but after that period the High Court appealed the written request to the Appellate Authority for a pending order. Appealing to the Suprem…
- COMMISSIONER OF INCOME TAX v. DALMIA CEMENT (BHARAT) LTD. 1996 PTD 840
Proceed to the diagnosis of the loss and the difference between the refusal to assess if the loss is resolved and the failure to assess the loss, 53 from 1952 to 1954 55 April 1956 filed by the ITO on…
- LOK NATH & COMPANY v. COMMISSIONER OF WEALTH TAX 1996 PTD 860
The order of the review assessment under section 16 (l) is erroneously stated under section 16 (3). The valid order of this assessment order is on the basis that this assessment was invalidated becaus…
- SUMATI DAYAL v. COMMISSIONER OF INCOME TAX 1996 PTD 865
The burden of proof is on cash assessing that the money deposited in the accounts does not represent income. Income Tax Act, 1961, Section 68 Constitution of India, Article 136…
- INCOME TAX OFFICER v. SELECTED DALURBAND COAL CO. (PVT.) LTD. 1996 PTD 872
Failure to disclose material facts required for review notice General Letters of Mining and Mining Chief Mining Officer's letter that the colliery was inspected and a coal-fired assessment process wer…
- BIHARI LAL JAISWAL v. COMMISSIONER OF INCOME-TAX 1996 PTD 876
Firm registration liquor license license in the name of the condition of an individual license clearly distinguishes the Indian Income Tax Act, 1961, Sections 184 and 185 of the Constitution of India,…
- COMMISSIONER OF INCOME-TAX v. BIJOY KUMAR ALMAL 1996 PTD 919
Section 23 (c) deducts the property from the property owner's legal allowance under the co-owner's own share of section 23 (2) with respect to his share of the Indian Income Tax Act, 1961, section 22,…
- COMMISSIONER OF INCOME-TAX v. THANTHI TRUST 1996 PTD 922
Failure to disclose material facts necessary for assessment is reported to have resulted in loss of income estimates of goods falling under Sections 147 (a) and 147 (b) of the Indian Income Tax Act, 1…
- ADDITIONAL COMMISSIONER OF INCOME-TAX v. DEGAON GANGA REDDY G. RAMAKRISHNA & CO. 1996 PTD 923
Firms Registration Under the Subcontracting Sub-Partnership, licensed partners enter into sub-partnerships with others. Sub-partners are not the only financing partners. Such sub-partnerships are not …
- COMMISSIONER OF INCOME-TAX v. PATEL BROTHERS & CO. LTD. 1996 PTD 928
Business expenses not allowed Recreational expenditures 1 197 1 Recreational expenditures prior to 1976 do not provide ordinary food to outstation consumers according to established business practices…
- GOSAR FAMILY TRUST v. COMMISSIONER OF INCOME-TAX 1996 PTD 939
Representative Diagnostic Discretionary Trust Tax Rate $ 164 for two periods of arbitrary trust entitlements for a specified period of time by the trustees to pay the beneficiaries' income for first-c…
- COMMISSIONER OF INCOME-TAX v. VIRMANI INDUSTRIES PVT. LTD. 1996 PTD 947
Advance Deportation Unstable Depreciation and set forth the benefits and benefits of Section 32 (2), which means that profits and profits are included in income from other heads, not necessarily the b…
- METTUR CHEMICAL AND INDUSTRIAL CORPORATION LTD v. COMMISSIONER OF INCOME-TAX 1996 PTD 959
A portion of the new Industrial Acquisition Relief Equipment was not partially installed in the new unit until 31 3 1957 and the balance allowed in February, 1958, and when fresh equipment was added, …
- MODI INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 1996 PTD 966
Payment of surplus tax payable by the advance tax government, regular assessment in section 214 means regular assessment means actual assessment made under section 143/144 Indian Income Tax Act, 1961,…
- ADDITIONAL COMMISSIONER OF INCOME TAX AND ANOTHER v. A.L.N. RAO CHARITABLE TRUST 1996 PTD 1042
The acquisition of charitable trust exemption income is not exempt under section 11 (1) (a) of section 11 (1) (a) of section 11 (2) of income collected or 25% of income which is higher. , Operation is…
- COMMISSIONER OF INCOME-TAX v. KAMLA TOWN TRUST 1996 PTD 1157
Charity Trust The Charity Trust Trust provides for the modification of the Dead Trusts for the construction of residential quarters and tenants for the employees of the settlement company. Authorized …
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