Supreme Court India — Judgments of 1997
76 reported judgments of the Supreme Court India from 1997.
- COMMISSIONER OF INCOME-TAX v. INDIAN OXYGEN LTD. 1997 PTD 219
Investment or Revenue Expenses Technical know how a cooperation agreement shows that the foreign company did not sell any information, process or invention to the Indian company, the amount paid under…
- COMMISSIONER OF INCOME-TAX v. INDIAN OXYGEN LTD. 1997 PTD 221
Foreign Exchange Rate Exchange 115 115, Indian Income Tax \ Rules, 1962 Rule 115 does not violate Rule 115 of the Indian Income Tax Act, 1961, Indian Income Tax Rules, 1962, R115 [Chogol and co. Limit…
- COMMISSIONER OF INCOME-TAX v. INDIAN OXYGEN LTD. 1997 PTD 228
Appellate Tribunal For appellate tribunal procedure, the Appellate Tribunal Chairman was constituted to constitute a special Bench of Special Bench of the Tribunal to constitute a Special Bench of the…
- COMMISSIONER OF INCOME-TAX v. GEMINI PICTURES CIRCUIT PRIVATE LTD. 1997 PTD 245
Capital Advantages Agricultural assets excluded from capital assets should be taken into account in determining whether the land is agricultural or not. The relevant facts must be taken into account i…
- COMMISSIONER OF INCOME-TAX v. CHANDRA SHEKHAR PAWAN KUMAR NOTE 160, P. 1997 PTD 264
The interest on the loan capital business Essex, which operates on the jewelry business exhibition of cinema theater films, borrowed for several years for the construction of the capital cinema theate…
- UNION OF INDIA v. A. SANYASI RAO 1997 PTD 333
Tax collection by tax is valid by the Constitution of India Parliament is capable of enforcing Sections 44 AC and 206C Section 44 AC Charging Section No provisions except Section 28 to Section AC to s…
- COMMISSIONER OF INCOME-TAX v. NARANG DAIRY PRODUCTS 1997 PTD 364
Transfer of withdrawal of machinery exempted from return of development waiver in respect of which the development waiver has been allowed for eight years is otherwise transferred in section 34 (3) (b…
- CALCUTTA STATE TRANSPORT CORPORATION v. COMMISSIONER OF INCOME-TAX 1997 PTD 371
Exemption Local Authority means Local Authority means Article 12 of the Constitution is not enough authority The Authority must have many distinctive features and characteristics of a major feature of…
- AHMEDABAD MANUFACTURING AND CALICO PRINTING CO. LTD. v. A. V. JOSHI 1997 PTD 385
Profit from new industrial acquisition The condition of a special deduction from a new industrial measure should be entitled to deduction under the former new Industrial Offer Section 80J. 80 should b…
- COMMISSIONER OF INCOME-TAX v. SATYANARAYANA SAW MILLS 1997 PTD 389
Appeal Firm Order Refusal to Continue Appeal Firm Order Registration…
- COMMISSIONER OF INCOME-TAX v. BOMBAY DYEING AND MANUFACTURING CO. LTD. 1997 PTD 390
References Capital or Revenue Expenditure Consolidation of Companies Professional Compensation to the Lawyer's Firm Knowing that for the Tribunal's business tribunal to operate effectively, this allia…
- COMMISSIONER OF INCOME-TAX v. R. SHARADAMMA 1997 PTD 396
The jurisdiction to impose penalties applicable to the imposition of a penalty is effective as of March 31, 1976, with the removal of section 2 (2) of the penalty proceedings pending before the IAC, a…
- COMMISSIONER OF INCOME-TAX v. MAFATLAL GANGABHAI & CO. (P.) LTD. 1997 PTD 405
Business Expense Permit Expenses which result in the benefit, facilities or permits of the employees, whose scope is paid in Section 40 (a) (v) and 40A (5) in cash payments under section 40 (a). (V) a…
- COMMISSIONER OF INCOME-TAX v. KILKOTAGIRI TEA AND COFFEE ESTATE CO. LTD. 1997 PTD 415
The Tea Circle of section 33A development allowance, which can be claimed in the second phase of the Indian Income Tax Act, the second phase of the development allowance balance in section 33A.…
- SMITH KLINE AND FRENCH (INDIA) LTD. v. COMMISSIONER OF INCOME 1997 PTD 422
Business Expenses Section 40 (a) (ii) The Company's surtax is levied on a company's profits cannot be deducted by the Indian Income Tax Act, 1961, Section 40 (a) (ii) of the Indian Companies (Profit) …
- COMMISSIONER OF INCOME-TAX v. JAI PRAKASH SINGH 1997 PTD 469
A voluntary return of the legal representative of one of the ten legal representatives who disclosed the entire income of the deceased legal representative who complied with the notice under sections …
- SUNDARAM CLAYTON LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 520
Indian Companies (Profit) Surtax Act 1964 The addition of a count to the company's Surtex Capital Base is the difference between Schedule II KR3 to Surtex Act R2 from Schedule II to Surtex Act K3 and …
- KUMAR JAGDISH CHANDRA SINHA v. COMMISSIONER OF INCOME-TAX 1997 PTD 529
In the event of an assessment of the income of the Assessment Range, the extension period of eight years must be initiated by the ITO within four years, or record the opinion that this case is subject…
- THIRD INCOME TAX OFFICER v. ARUNAGIRI CHETTIAR 1997 PTD 544
In relation to the tax firm's partner's recovery period, the firm's retirement from taxation on the firm while he was a partner was the result of such tax arrears with the former Indian Income Tax Act…
- WATERFALL ESTATES LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 570
Business Expenses Managing Agency Commission Estimates Through Tea and Coffee State Revenue and Coffee Curing Works Tribunal Finding that the revenue of various activities, some of which were not taxa…
- LIFE INSURANCE CORPORATION OF INDIA v. COMMISSIONER OF INCOME TAX 1997 PTD 576
The Indian Income Tax Act 1961 Insurance Business Life Insurance Corporation The effect of section 7 of the LIC Act is to calculate the income of LIC's income by deducting its advance through the Life…
- COMMISSIONER OF INCOME-TAX v. JYOTI LTD. 1997 PTD 594
Company Certex Capital Reserve Counting Difference Between Reserve and Providence Reserve Computing Capital Companies (Profit) for Bad Debt Included in the Surtex Act, 1964…
- KILASHO DEVI BURMAN v. COMMISSIONER OF INCOME-TAX 1997 PTD 616
The High Court Reference Options The ultimate point of fact-finding…
- COMMISSIONER OF INCOME-TAX v. EMPIRE ESTATE NOTE 46, P. 1997 PTD 623
The change in the Partnership's constitution is not a condition of the partnership's provisions of Articles 187 and 188 of the successor that the firm will not be dissolved upon the death of the partn…
- TRIPLE EM (PRIVATE) LIMITED v. DEPUTY COLLECTOR, COLLECTORATE OF CENTRAL EXCISE AND SALES TAX, CUSTOMS HOUSE, LAHORE 1997 PTD 641
Sections 33 and 35 of the Sales Tax Act 1990 constitution of Pakistan (1973), Article 185 (3) of the applicant's products were liable to pay the sales tax. Prosecutors issued a release notice that the…
- ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD. v. MINISTRY OF FINANCE 1997 PTD 645
Sales Tax Act 1990 Section 3 Customs Act (IV of 1969), Sections 18 and 21 of Pakistan (1973), Arts 25 and 185 (3) Paying Customs Duties and Referring to Sales Tax Return Notification 5 10 1991 Such ex…
- AL-BARKAT INDUSTRIAL CORPORATION LIMITED, FAISALABAD v. FEDERATION OF PAKISTAN 1997 PTD 657
Question regarding the validation of Income Tax Ordinance 1979 Section 80C, 80CC and 80D Constitution of Pakistan (1973), Article 185 (3) Section 80C, 80CC and 80D, Income Tax Ordinance, 1979 I need t…
- COMMISSIONER OF INCOME-TAX v. PARK HOTEL (P.) LTD. 1997 PTD 658
High Court Indian Income Tax Act, 1961 was acquitted to deal with the issue related to the registration of the Supreme Court income appeal sub lease case from the house property.…
- STATE BANK OF PATIALA v. COMMISSIONER OF INCOME-TAX 1997 PTD 665
Company Circuits Applicable Profit Capital Difference between Reserves and Provisions The amount provided for bad and doubtful loans in the Banking Company Balance Sheet is not allocated for bad loans…
- COMMISSIONER OF INCOME-TAX v. KALINGA TUBES LTD. 1997 PTD 750
Business Expense Accounting Sales Tax Mercantile System Accounting Sales tax payment liability As soon as the sale is made, appeal against the assessment of sales tax will not affect the receipt of li…
- COMMISSIONER v. WEALTH TAX VISHWANATH PRATAP SINGH 1997 PTD 970
Assassin's father's death due to a deduction loan Investigated by the ward court, the government secured an investment in government securities secured by the sale of property income. Take Action Agai…
- WILH. WILHELMSEN v. COMMISSIONER OF INCOME-TAX 1997 PTD 977
Depreciation Shipping Central Board of Revenue Instructions on the Foreign Shipping Business The instructions issued by the Central Board of Revenue regarding the depreciation count do not comply with…
- ESCORTS FARMS (RAMGARH) LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 989
Capital Gains Shares Bonus Shares Capital Gains Calculated Capital Assets Cost of Acquisition Shares Shares Sale After January 1, 1954, the original shares have an effect of varying the value of the o…
- COMMON CAUSE, A REGISTERED SOCIETY v. UNION OF INDIA 1997 PTD 1016
The political parties have a legal obligation to submit income tax declarations. Income tax officials are responsible for the costs incurred in connection with the selection of the candidate by the ca…
- COMMISSIONER OF INCOME-TAX v. SAKARLAL BALABHAI & CO. LTD. 1997 PTD 1059
Calculation of capital gains from the acquisition of bonus shares from Reference Capital…
- HYDDRABAD RACE CLUB v. COMMISSIONER OF WEALTH TAX 1997 PTD 1110
Exemption Charitable Trust Race Club is not a club property under legal obligation for public charitable purposes, the Indian Wealth Tax Act 1957, section 5 (1) (i) is not exempt…
- SASADHAR CHAKRAVARTY v. UNION OF INDIA 1997 PTD 1282
Retirement employees are not available for retirement after retirement annually after the annual purchase period as per the annual purchase time from the contribution of employees approved by the Pens…
- MARSHALL SONS & CO. INDIA LTD. v. INCOME-TAX OFFICER 1997 PTD 1293
Defining the Transfer Date for Holding and Subsidiary Company Consolidation Scheme does not modify the Transfer Date before the court approval date in the project that is done by the holding company b…
- VENKATA SATYANARAYANA RICE MILL CONTRACTORS CO. v. COMMISSIONER OF INCOME-TAX 1997 PTD 1309
Business Expenses Public Welfare Fund Cooperation Related to Direct Business Working, Section 37 (1)…
- KALPETTA ESTATES LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 1322
Income Rubber Revenue Is Not Receipt For Subsidy Income Tax Act, 1961, Section 10 (31) Supreme Court Excerpt…
- SRI KRISHNA PVT. LTD. v. INCOME-TAX OFFICER 1997 PTD 1337
Failure to disclose material facts necessary for diagnosis…
- J.B. BODA & CO. (PVT.) LTD. v. CENTRAL BOARD OF DIRECT TAXES 1997 PTD 1356
Special deduction Tactical Income earned from foreign enterprise Re-arrangement with the insurance companies obtained in exchange for foreign exchange remittance remittance to the insurance broker Ass…
- K. BASAVARAJAPPA v. TAX RECOVERY COMMISSIONER 1997 PTD 1370
Tax collection and sale of immovable property Survival Certificate to the Tax Recovery Officer Under the contract, the buyer has no legal interest in the property. , 1961, Section 222 Schedule II, Rr …
- EAST INDIA HOTELS LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 1386
Extra Shift Depreciation Allowance Hotels installed in deserted hotels plant and machinery, in addition to the Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, APEX I, Part I, It…
- ARSALAN SUBUGUTGEEN v. STATE 1997 PTD 1394
Company Suratex Error Correction Profit) Suratex Act, 1964, Section 13 Indian Income Tax Act, 1961, Section 147…
- PRIMA REALTY v. UNION OF INDIA 1997 PTD 1399
Purchase of immovable property by the Central Government will be contracted by the Central Government within the stipulated time, PR Check, a partner company issued by the Central Government in favor …
- 1997 PTD 1458 1997 PTD 1458
Income Tax Ordinance 1979 Section 65 Start of Review Review The provision of the law was ignored or not enforced, or the Assamese contract was void, Section 65, precise information for purposes of the…
- COMMISSIONER OF INCOME-TAX v. B. POSETTY & CO. 1997 PTD 1527
Firm Registration Sub-Partnerships Business Business Holding License Key-Partnerships-Partnerships of Important Companies-Partners-of-Partnerships-of-Partnerships-Different-Partners-Partnerships-Part-…
- JANAKI S. MENON v. R.S. KRISHNAN 1997 PTD 1537
Tax collection method is allowed by the shareholder of the civil court in the auction of the shares sold at a public auction for collection of tax liabilities prior to the death of the assessee partit…
- ALLIED MOTORS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 1761
The deduction of business expenses tax, duty, cess or fee is only clear on the actual payment that the amount paid after the accounting year but the due date for presenting the deduction of the return…
- MEENA & COMPANY v. COMMISSIONER OF INCOME-TAX 1997 PTD 1787
Asphalt Minor Supply Assessing the Delegation of Representative Taxes The enabling of the parent to do business with minors as a unit on the body of the person in charge of the Indian Income Tax Act, …
- PROGRESSIVE FINANCERS v. COMMISSIONER OF INCOME-TAX 1997 PTD 1836
The benefits of the partnership contribution do not confirm the entry of the firm in which the disbursement will be distributed, the income tax officer must clearly state the request with reasonable s…
- G.L. DIDWANIA v. INCOME-TAX OFFICER 1997 PTD 1852
False statement in return for crime and prosecution shows the firm's income from the return partner, which does not compare the earnings of any company to any real estate company but also its actual i…
- COMMISSIONER OF INCOME-TAX v. URMILA RAMESH 1997 PTD 1868
Dividend Demand Dividend The company is making a profit on the sale of the company's large assets The balance charge is brought on tax and is shown by the company as a capital reserve, even if the pro…
- INCOME-TAX OFFICER v. SRI RAM BEARINGS- LTD. 1997 PTD 1895
Non-Residential Income is considered to be accruing or originating in India. The mutual cooperation agreement between the Japanese company and the Indian company is separately described in the two sec…
- LAL MUHAMMAD BIRI WORKS v. COMMISSIONER OF INCOME-TAX 1997 PTD 1897
Business Expense Accounting Merchandise System Sales Tax Sales Sales tax is paid in the subsequent year Sales tax is paid in the following year Indian Income Tax Act, 1961, Section 37…
- COMMISSIONER OF INCOME-TAX v. KOTAGIRI INDUSTRIAL COOPERATIVE TEA FACTORY LTD. 1997 PTD 1918
The special deduction is from the total gross income determined by the Cooperative Society's deductions in accordance with the other provisions of the Noncreditable Income, the years before the deduct…
- COMMISSIONER OF INCOME-TAX v. NIRBHERAM DALURAM 1997 PTD 1924
Appellate Assistant, Commissioner Appeal to Appeal Assistant Commissioner, Income Tax Officer Indian Income Tax Act, 1961, Section 251 CIT v. Nirbharam Daluram (1981) 127 ITR 491 Reversed] Income tax …
- HARBANS KAUR v. COMMISSIONER OF WEALTH TAX 1997 PTD 1940
The option of a penalty commissioner can be waived or reduced. The arbitrary commissioner can waive or reduce the fine because the facts warrant the Indian Wealth Tax Act, 1957, Section 18B.…
- BALLIMA NAVAL KISHORE v. COMMISSIONER OF INCOME-TAX 1997 PTD 1944
Business expenses Existing repair Not for repair or maintenance costs for the preservation or retention of existing assets Extensive repair of new machinery, furniture, sanitary fittings and electrica…
- SUWALAL ANANDILAL JAIN v. COMMISSIONER OF INCOME-TAX 1997 PTD 1948
Not deducting business expenses as a firm's interest partner because Carta Hindu represents a non-divisible family of individual funds which contributed to the individual's ability to disconnect befor…
- COMMISSIONER OF INCOME-TAX v. VINDHYA METAL CORPORATION 1997 PTD 1951
Search and Seizure Commissioner's Authorization to issue a warrant of warrant for the valid Indian Income Tax Act, 1961, sections 132 and 132A…
- MARY BONG AND KYEL TEA INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 1956
Fire Damaged Asset Losses Icy Insurance Due to Asset Compensation…
- COMMISSIONER OF WEALTH TAX v. TRUSTEES OF SAHEBZADAS OF SARAF -E-KHAS TRUST 1997 PTD 1957
The delay in the submission of returns does not require the revision of section 18 (1) (a) of the Indian Income Tax Act, 1957, under the quantum of penalty imposed on Maya Rani Panj case.…
- MUHAMMAD ALI KHAN v. COMMISSIONER OF INCOME-TAX 1997 PTD 1960
Exemption Any tenant in possession of a ruler's residence declaring it as his official residence and the exemption granted to the tenant is occupied only by section 5 (1) (iii) of the Indian Wealth Ta…
- ASHOK LEYLAND LTD v. COMMISSIONER OF INCOME-TAX 1997 PTD 1965
Special deduction prefixed by the profit of the industry is the meaning of the Industry Indian Income Tax Act, 1961, Sections 80B (7) and 80E [as amended by the Finance Act, 1966], 80I [which is by me…
- INCOME-TAX OFFICER v. PURUSHOTTAM DAS BANGUR 1997 PTD 1969
Assessment Information Information To ensure that the revenue estimate is saved Assessment accepts claims for loss on the sale of shares based on the price quoted on the stock exchange, then the Deput…
- SOUTH INDIA STEEL ROLLING MILLS v. COMMISSIONER OF INCOME- 1997 PTD 1985
Review Commissioner Development Waiver Will Provide Income Tax Officer Waiver Withdrawal Does Not Affect Option To Review Commission Order, Account After Waiver Commissioner Passes Order Of ITO Indian…
- ADITANAR EDUCATIONAL INSTITUTION v. ADDITIONAL COMMISSIONER OF INCOME-TAX 1997 PTD 2004
Exemptions Education is a registered educational society created for the sole purpose of establishing, operating, managing or supporting schools and colleges, which is an educational institution that …
- BIKRAM SINGH v. LAND ACQUISITION COLLECTOR 1997 PTD 2018
Income Interest, Receiving Interest on Delayed Compensation for Land Acquisition Indian Income Tax Act, 1961, Section 2 (28A) Indian Land Acquisition Act, 1894, Sections 28 and 34…
- EAST INDIA PHARMACEUTICAL WORKS LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 2030
Business expenses interest on overdraft to pay income tax…
- COMMISSIONER OF INCOME-TAX v. ALOCOCK ASHDOWN & CO. LTD. 1997 PTD 2047
The special deduction is unrelated to the capital of the new industrial firm, which operates for the calculation of the asset count in the accounting period. Payment is made for the plant and machiner…
- N. R. DONGRE v. WHIRLPOOL CORPORATION 1997 MLD 2124
Civil Procedure Code Order XXXIX Temporary Injections and Interlocutory Orders A XXXIX, Rr 1 and 2 Statute of India, Related Content for Decision 32 Article Temporary provision for adjudication of a t…
- S.P. JAISWAL v. COMMISSIONER OF INCOME-TAX 1997 PTD 2130
Asset Transfer of Asset Assets Transferred to Consolidated Assets Submitted to the firm in credit of a firm established by the Scottish Children's Taxpayer in the hands of the Indian Income Tax Act, 1…
- COMMISSIONER OF INCOME-TAX v. KANDATH MOTORS 1997 PTD 2219
Indian Income Tax Act 1961 Firm Registration Partner Deaths of Surviving Partners, Sections 184, 185 and 186…
- ANARKALI SARABHAI v. COMMISSIONER OF INCOME-TAX 1997 PTD 2249
Capital Profit Transfer Shares redemption of preferred shares by the company is a sale is also exchanged for the return of the assets by the shareholder. And the difference between the price at which …
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