Supreme Court India — Judgments of 1999
46 reported judgments of the Supreme Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. AMALGAMATIONS LTD. 1999 PTD 939
Advance tax interest was assessed separately from the original assessments and before the assessment was completed it is only available up to the date of the original estimate, including the Indian In…
- COMMISSIONER OF INCOME-TAX v. DIGVIJAY CEMENT CO. LTD. 1999 PTD 952
Development Discounts The high rate of discounts on the ship, which means there are widespread meanings to the ship that comes in ferry boat detail vessels are generally floating inland waters. Used i…
- COMMISSIONER OF INCOME?TAX v. SWARAN SINGH KANWAR 1999 PTD 963
Special deduction Before deduction under VI VI, the new industrial acquisition deducted in connection with the gross gross income attributable to the provisions of the Act, which is paid on the divide…
- COMMISSIONER OF INCOME-TAX v. S. R. PATTON 1999 PTD 1211
Income which is considered to be accrued or originated in India Definition of foreign technician Section 9 (1) (ii) Salary is effective only from 1-4 1979.…
- CESC LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1212
Regular assessment in section 214 shall mean the tax interest payable by the Government, the first order of assessment under section 143 or 144 of the Income Tax Act 1961, up to the first order of ass…
- R. B. SHREERAM RELIGIOUS AND CHARITABLE TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 1218
Charitable Purposes Charitable Trust Exemption Circular No. 20/10/67 IT (AI), Date 1 5 1967, Section 11 (1) Indian Income Tax Act, 1961, Sections 11 and 12 CBT Circular No. 20/10/67 IT (A), History 1 …
- COMMISSIONER OF INCOME-TAX v. MADRAS AUTO SERVICE (P.) LTD. 1999 PTD 1234
Capital or Revenue Expenditure General Principle Assisi has demolished leaseholder housing for nine years and new buildings that have been constructed by Essex at its expense belong to the new buildin…
- COMMISSIONER OF INCOME-TAX v. ANGALORE DISTRICT COOPERATIVECENTRAL BANK LTD. 1999 PTD 1245
Cooperative Society Special Reduction) In relation to such income, Indian Income Tax Act, 1961, Section 80 P (2) (a) (i) \ r \ n \ r \ n…
- TRAVANCORE TEA ESTATES CO. LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1252
Bad Debt General Rules Whether the loan is defective or at a point in time when it deteriorates, does it refer to arbitration in the matter of providing a case based on a fact-based questionnaire duri…
- SWEDESHI COTTON MILLS CO. LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 1253
Business expenses are not penalized for delayed payment of sales tax, but are not deductible in the amount of penalty for violation of the provisions of the Central Sales Tax Act, deductible by the In…
- COMMISSIONER OF INCOME-TAX v. KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION 1999 PTD 1257
Financial Corporation Financial Corporation is engaged in providing long-term finance for industrial or agricultural development in connection with Special Security Estimates Section 36 (1) (viii) Ind…
- TAX RECOVERY OFFICER v. GANGADHAR VISHWANATH RANADE (DECD.) 1999 PTD 1696
Tax collection and sale of property The second schedule of transfer of property during the filing of proceedings under the Income-tax Act, the jurisdiction of the Indian Income-tax Act, 1961, Section …
- PRITHIPAL SINGH (DECD.) v. COMMISSIONER OF WEALTH TAX 1999 PTD 1726
Waiver or reduction of penalties Failure to provide a timely return, the return to Germany has been filed voluntarily and in good faith, before the issuance of notice under Section 14 (2). Reports are…
- NACHIMUTHU INDUSTRIAL ASSOCIATION v. COMMISSIONER OF INCOME-TAX 1999 PTD 2217
Charitable Purposes Charity Trust Waivers Determine the fact that a particular amount was not actually applied for charitable or religious purposes The Trust was not entitled to a waiver in the Indian…
- INCOME TAX APPELLATE TRIBUNAL v. V. K. AGARWAL 1999 PTD 2218
The procedure for the Bench must be signed by all members of the Order and the date must be examined by the Order and it is alleged that the Tribunal members have confirmed the contradictory orders wi…
- SRI AGASTHAYAR TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 3138
Charitable Purposes Charity Trust Exception Trust executed in 1941 by two partners of a partnership firm document implemented by sole trustee porting and contains a clause that does not disclose chari…
- COMMISSIONER OF INCOME-TAX v. N. KISHORE SETTLEMENT 1999 PTD 3148
Inquiries on the calculation of capital gains on the basis of the Supreme Court decision in the case of Sri Navas Setti in the share of the bonus in the reference capital, Indian Income Tax Act, 1961,…
- MOTI TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 3150
Representative Diagnostic Trust The arbitrary trust can actually be assessed by beneficiaries in the hands of beneficiaries. There is no principle that the trustee can only assess the Income Tax Act, …
- COMMISSIONER OF INCOME-TAX v. H. RAJAN AND H. KANNAN 1999 PTD 3151
Permanently converting a capital-owned property business to other partners is a transfer of ownership interest. There is no benefit to such transfer, imposed on the Indian Income Tax Act, 1961, sectio…
- COMMISSIONER OF INCOME-TAX v. KHEMCHAND MOTILAL JAIN 1999 PTD 3153
References Business Expenses Capital or Revenue Expenses The amount paid for trademarks and goodwill, whether the expenditure is a question of law, was held by the Indian Income Tax Act, 1961, Section…
- COMMISSIONER OF INCOME-TAX v. DALMIA MAGNESITE CORPORATION 1999 PTD 3154
The clear omission from the record development waiver firm clearly resulted in the reorganization of a partner consisting of two partners of the firm consisting of three partners (companies), with onl…
- BHAGWANT KISHORE SUD v. INCOME-TAX APPELLATE TRIBUNAL AND OTHERS 1999 PTD 3159
Request for retention of rate petition is not applicable if alternative method is available under section 256 (2) of the Income Tax Act Tribunal for dismissing the petitioner's reference request in th…
- COMMISSIONER OF INCOME-TAX v. WAVIN (INDIA) LTD. 1999 PTD 3162
Capital or Revenue Expenses know that cooperation with a foreign company is a non-exclusive and user-specific technical information investigation of articles produced by a foreign company participatin…
- COMMISSIONER OF INCOME-TAX v. ALLIED CHEMICALS CORPORATION 1999 PTD 3163
References Other sources of deduction are when the amount remitted can be assessed promptly whether the question of law deduction is the Indian Income Tax Act, 1961, 9s 57 and 256.…
- COMMISSIONER OF INCOME-TAX v. BOKARO STEEL LTD 1999 PTD 3165
Income or capital government was established to manufacture steel. The construction of the plant was not completed and accidentally the funds associated with the construction of the plant were the rec…
- COMMISSIONER OF INCOME-TAX v. ASSOCIATED FIBRE AND RUBBER INDUSTRIES (P.) LTD. 1999 PTD 3176
Referral to the loan capital is considered as a liquid machinery business asset for the purchase of interest machinery, but the relevant accounting is not actually used in the year. The question did n…
- COMMISSIONER OF INCOME-TAX v. JAYKUMAR B. PATIL 1999 PTD 3177
Review of the theory of integration of integration powers under Section 263 Issue under the order of appeal under the CIT (Appeal) in relation to matters such as the Income Tax Act, CID 6161,, Section…
- COMMISSIONER OF INCOME-TAX v. G. NARASIMHAN 1999 PTD 3241
Capital Gains Dividend Dividends by the Dividend Company receive capital balance, subject to capital gains tax, subject to capital gains tax, Indian Income Tax Act, Section (1) and re 45 remand in Ind…
- COMMISSIONER OF INCOME-TAX v. TARAJAN TEA CO. (P.) LTD. 1999 PTD 3248
Failure to disclose material facts necessary for assessment that goes beyond income assessment is decided by the AAC, which was already present when the original assessment was made, that information …
- TRIBHUVANDAS G. PATEL. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3252
Income contract partner income contract whereby one of the partners retires from the firm, while the other, the partners have released a portion of the amount paid to the partner who is retiring in th…
- COMMISSIONER OF INCOME?TAX v. SUGAULI SUGAR WORKS (P.) LTD. 1999 PTD 3255
Terms of application for application of Business Income Security Security (I) Is there a one-way transfer of accounts to benefit from a waiver of waiver or termination of obligation? To no avail Secti…
- T. A. V. TRUST v. COMMISSIONER OF INCOME-TAX 1999 PTD 3261
Representative Review Trustees benefit from the assistance provided by the beneficiaries, who were minors without prior approval of the Civil Court Trust, Indian Trust Act, 1882, Section 7 Indian Inco…
- B. A. BALASUBRAMANIAM & BROS. CO. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3266
Covering the penalty, the burden of income is shown for less than the same percentage of estimated income, which applies to section c71 ((1) (c) of the law) to prove that the income No veil was hidden…
- OBEROI HOTEL (PVT.) LTD. v. COMMISSIONER OF INCOME?TAX 1999 PTD 3270
Income or capital Assisi is managing a hotel belonging to someone else who understands the deal is given the first option to purchase or lease a hotel. 1961 ICITV Oberoi Hotels, (India) (Private) Limi…
- RAM BAI v. COMMISSIONER OF INCOME?TAX 1999 PTD 3280
Failure to disclose material facts necessary to review Income Tax Authorities for Land Acquisition and Compensation Disclosure It is a full bench of the High Court decision that if it can be used for …
- U. P. COOPERATIVE CANE UNION FEDERATION LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3730
Cooperative Society Member means special deduction Indian Income Tax Act, 1961, S 80P Cooperative Society Act, Section 2…
- COMMISSIONER OF INCOME-TAX v. KASTURI & SONS LTD. 1999 PTD 3740
Business Business Income Tax Insurance Insurance Contract Insurance Of Insurance Insurance Interactive Insurance Of Interaction The effect of back-off theory applies and the contract becomes one for r…
- UCO BANK v. COMMISSIONER OF INCOME-TAX 1999 PTD 3752
The method of calculating the increase in income was not taken into account for profit and loss on the banks financial institutions sticky advances, but rather the income treatment according to Sectio…
- SARASWATI INDUSTRIAL SYNDICATE LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3804
The High Court High Court reference powers are not entitled to make statements on technical matters for which there is no material on record in the Indian Income Tax Act, 1961, Section 256 Income Tax …
- COMMISSIONER OF INCOME-TAX v. P. V. S. BEEDIES (PVT) LTD 1999 PTD 3809
Information related to the analysis The Internal Audit Party is entitled to identify the error or error in the assessment. Reopening the case based on the error identified by the Internal Audit Party …
- COMMISSIONER OF WEALTH TAX v. T. -S. SUNDARAM 1999 PTD 3811
Under the exemption, the exempted assets should be added to net wealth and then distributed to partners. [CWT v. Nand Lal Jalan (1980) 122 ITR 781 (Pete) rejected]…
- COMMISSIONER OF INCOME-TAX v. KESHRI METAL (PVT.) LTD 1999 PTD 3815
Correction of errors Conditional error should be clear from the record The reference to documents outside the record is not valid. Indian Income Tax Act, 1961, Sections 154 and 256…
- UNIVERSAL PLAST LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3817
The general principle of business business income or property-based income leasing as a temporary means of exploiting a commercial asset was to estimate income because the business closed with no inte…
- COMMISSIONER OF INCOME-TAX v. SMT. P. K. NOORJAHAN 1999 PTD 3828
The words and phrases have been used in the same section of the bill introduced in Parliament, while inserting section 69 in the Income Tax Act, 1961, but the words mentioned in the Select Committee o…
- JUSTICE DEOKI NANDAN AGARWALA v. UNION OF INDIA AND ANOTHER 1999 PTD 3831
Legislative powers Parliament's decision \ The power to legislate on salaries different from income from tax revenues can be taxed on salaries through Articles 125 and 221 of the Constitution of Parli…
- ALL INDIA FEDERATION OF TAX PRACTITIONERS AND ANOTHER v. UNION OF INDIA AND ANOTHER 1999 PTD 3878
Voluntary Disclosure of Income Scheme, Provision of Constitutional Validation of Provisions Correct Indian Finance Act, 1997, Chapter IV, Sections 62 to 78 of India, Article 14…
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