Supreme Court India — Judgments of 2001
121 reported judgments of the Supreme Court India from 2001 — page 1 of 2.
- COMMISSIONER OF INCOME-TAX v. KANJI SHIVJI & CO. 2001 PTD 833
The definition of non-payment of interest paid by law for firm business expenditure section has been introduced in section 40 (b) 1-4 1985, the declaration is the Indian Income Tax Act, 1961, section …
- EIMCO K.C.P. LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 918
Business Expenditure General Principles Capital or Revenue Cost Technical Know how a new company developed by an Indian company and a foreign company provide its technical information on how to acquir…
- RAJASTHAN STATE WAREHOUSING CORPORATION v. COMMISSIONER OF INCOME-TAX 2001 PTD 925
General principles of deduction under various heads of Income Tax Heads of the Indian Income Tax Act, 1961…
- TRUSTEES OF H.E.H. THE NIZAM\'S SUPPLEMENTAL FAMILY TRUST v. COMMISSIONER OF INCOME-TAX 2001 PTD 933
Request for Return filed with the Return of Return on Assessment of Recovery A valid return check cannot be initiated unless the application for a return by trust is claimed by the trust. ? Source ded…
- V.M. SALGOCAR & BROS. (PVT.) LTD v. COMMISSIONER OF INCOME TAX 2001 PTD 946
Business expenses not allowed = Change of law Effective change Company does not receive interest on debit balance in the director's account Company lends interest to the employees director, which inte…
- COMMISSIONER OF INCOME-TAX v. D.L.F. UNITED 2001 PTD 968
The Indian Income Tax Act, 1961, reversed the High Court's decision to uphold the Income Tax Tribunal, retaining the revenue increase in the quantum proceedings and consequently, confirming the fines …
- COMMISSIONER OF INCOME-TAX v. SUNDARAM SPINNING MILLS 2001 PTD 980
Depreciation Initial Depreciation High Depression Initial Depreciation The textile effect of entry 21 of the Ninth Schedule Textile includes the preparation of yarn which includes the high rates of th…
- COMMISSIONER OF INCOME-TAX v. GOSLINO MARIO 2001 PTD 985
Exemptions from Daily Allowance Taxes Received by Exotic Technician Exemption Allowance Received by Employees for Completion of Fulfillment Expenses and Compulsory Duties The Indian Income Tax Act, 19…
- COMMISSIONER OF INCOME-TAX v. L. BUSAPPA KUMAR 2001 PTD 1066
Agricultural Land Transfer 2 (IA), 45 and 256 obtained from the reference capital…
- COMMISSIONER OF INCOME-TAX v. MAHENDRA MILLS 2001 PTD 1068
Not claiming deportation The details required to allow deportation were not deprecated. Degradation is not approved by the Indian Income Tax Act, 1961, sections 28, 29, 32 and 34 CBDT Circular 31 8 19…
- S. S. M. BROTHERS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 1103
Development of textile machinery used for textile manufacture \ which otherwise includes production ????? Machinery used in any stage of production of embassy for the purchase of discounted fabrics an…
- MALABAR INDUSTRIAL CO. LTD. v. COMMISSIONER OF INCOME-TAX. 2001 PTD 1106
The Indian Income Tax Act, 1961, assesses the amount of income from other sources as ITO fails to assess the amount of ITO amount received as compensation for delay in payment of rubber plantation. It…
- CHELMSFORD CLUB v. COMMISSIONER OF INCOME-TAX 2001 PTD 1113
Tax Charges The tax is charged under the Income Tax Act, 1961, Sections 2 and 4 under the Income Tax Act, 1922 and Act 1961.…
- COMMISSIONER OF INCOME-TAX v. B. VENKATA RAO 2001 PTD 1124
The Deportation Plant building is finding that the building was specifically designed to serve as a nursing home and this building was created to be a plant that was named in accordance with the Ten p…
- COMMISSIONER OF WEALTH TAX v. LONDON STAR DIAMOND CO.(L) (PUT.) LTD. 2001 PTD 1126
Reference Company The question of the law whether the value of stock in net wealth trade should be included in net wealth is the Indian Wealth Tax Act, 1957, Section 27.…
- HINDUSTAN AERONAUTICS LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 1127
In the powers under Sections 263 and 264, the appeal of the CIT Revision Appellate Tribunal to amend the powers under section 263 is a more binding order from which the Tribunal Relief in section 264 …
- ENGLISH ELECTRIC CO. LTD. v. COMTHISSIONER OF 4NCOME-TAX 2001 PTD 1131
The reference applies to the transfer of agricultural land to the capital 1 4 The effect of amending section 2 (1A) with the preceding effect from 1970 is the question whether capital gains can be imp…
- COMMISSIONER OF WEALTH TAX v. AZIZUNNISA BEGUM 2001 PTD 1211
Notification of delay in reference penalty to filing of return No need to give fresh notice to the professional officer, refusing to interfere with the order of the High Court, as the penalty amount w…
- TRUSTEES OF H.E.H. THE NIZAM\'S PILGRIMAGE MONEY TRUST v. COMMISSIONER OF INCOME-TAX 2001 PTD 1215
Exempt charitable trust terms such as charitable activity should be in India Trust to cover the expenditure of the pilgrim and his family on the pilgrimage out of India. The trust income will not be u…
- COMMISSIONER OF INCOME-TAX v. KARNAL COOPERATIVE SUGAR MILLS LTD. 2001 PTD 1236
The credit letter for the purchase of machinery needed to plant the plant is directly linked to the income or capital accumulated for the credit and is related to the construction of the plant. Intere…
- COMMISSIONER OF INCOME-TAX v. CADILA CHEMICALS 2001 PTD 1238
Referring to Business Expenses Denies Company Expenses…
- ALANKAR COMMERCIAL (PVT.) LTD. v. ASSISTANT COMMISSIONER OF- INCOME-TAX 2001 PTD 1240
Receiving Taxes Receiving tax under the Income Tax Act Company was appropriate for notice regarding receipt of income in India or arising in such company under section 148 of its registered office und…
- COMMISSIONER OF INCOME-TAX v. INDIAN LEAF SPRING MANUFACTURING (P.) LTD. 2001 PTD 1241
Reference Business Expenses Company Expenses Not Allowed Directors and employees Insurance premiums are paid by the employee director through the insurer company whether the valuation years 1979 80 80…
- JOINT COMMISSIONER OF INCOME-TAX v. RELIABLE CARRIERS (P.) LTD 2001 PTD 1288
The value of the plant building is divided into two separate categories: theater buildings and hotel buildings which are specially equipped for business purposes. Tax rates are not eligible for deprec…
- COMMISSIONER OF INCOME-TAX v. UNITED PROVINCES ELECTRIC SUPPLY COMPANY 2001 PTD 1335
Businesses eligible for tax balance charge should eventually be compensated by the Indian Income Tax Act, 1961, Section 32 (l) (iii), Explan (2), (IA), Explan and 41 (2). T v. United Provinces Electri…
- COMMISSIONER OF INCOME-TAX v. GUJARAT STATE WAREHOUSING CORPORATION LTD. 2001 PTD 1407
Income from the option for marketing wages, interest income from leaving warehouses or warehouses, and other income from such authority, whether entitled to exemption. Taxes Act, 1961, Section 10 (29)…
- COMMISSIONER OF INCOME-TAX v. BHOORATNAM & CO. 2001 PTD 1410
Referring to errors under Section 154, whether the Assessing Officer can confirm which machinery was used for the contract work? Question of Laws Indian Income Tax Act 1961, Sections 154 and 256 [CITV…
- COMMISSIONER OF INCOME-TAX v. TRUSTEES OF H. E. H. NIZAM\'S MISCELLANEOUS, TRUST 2001 PTD 1412
Reference Income Trust Trust Assessment The deduction trust obtained from other sources diverted the money awarded to the trustees by overriding title to the trustees' compensation process 1971 and th…
- COMMISSIONER OF INCOME-TAX v. SRINIVASA HATCHERIES (P.) LTD. 2001 PTD 1416
References Depression Plant Building Chickens have asked if plants have the right to a higher rate of depreciation Act Income Tax Act of 1961, Sections 32 and 256…
- WHIRLPOOL OF INDIA LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 1417
The deduction of business expenses tax, duty, cess or fee only clarifies Section 43B provided on the original payment that the amount is paid after the calculation year but before the due date for fil…
- COMMISSIONER OF INCOME-TAX v. DURGA ENGINEERING AND FOUNDRY WORKS 2001 PTD 1420
The scope of reference of section 256 which questions may be forwarded to the High Court. All orders passed by the Tribunal under section 254 cover both sections (1) and (2) of section 254. Income-tax…
- BHARAT EARTH MOVERS v. COMMISSIONER OF INCOME-TAX 2001 PTD 1427
Business Expenses General Principle The amount allocated to cover the liabilities due to the disclosure of the leave of employment and the allocation of liabilities is the Indian Income Tax Act, 1961,…
- ESKAYEF v. COMMISSIONER OF INCOME-TAX 2001 PTD 1496
The Company cannot deduct the expenditure under section 37 of the SurveyTax Indian Income Tax Act, 1961,…
- K. RAMULLAN v. COMMISSIONER OF INCOME-TAX 2001 PTD 1509
Exemplary interest from a non-resident account is for the purposes of section 10 (4A), as defined in Section 2 (p) (III) of the Indian Foreign Exchange Regulation Act, 1973. A Malaysian citizen whose …
- K. C. P. LIMITED v. COMMISSIONER OF INCOME-TAX 2001 PTD 1518
Income Income Accessories Manufacturing and Selling Chinese Sales at Higher Prices Than Pricing Chinese Sales Settlement by the High Court in 1970 Setting higher prices allowed in higher accounting in…
- UNION OF INDIA v. S. MUTHYAM REDDY 2001 PTD 1752
Agricultural Income Profit law applies to sale of agricultural land 1 4 The effect of increasing section 2 (LA) with the former effect from 1970 is the effect of section 2 (14) (iii) (a) or (b) agricu…
- STONECRAFT ENTERPRISES v. COMMISSIONER OF INCOME-TAX 2001 PTD 1755
Special deduction profits from export business are not deducted in the meaning of minerals and ores Minerals Minerals Minerals Mineral minerals should be read in the meaning of granite section 80HHC S…
- INCOME-TAX OFFICER v. SARADBHAI M. LAKHANI 2001 PTD 1879
Re-evaluation information that goes beyond the assessment of income The process of inquiry from the decision of the High Court on the basis of such decision is valid Indian Income Tax Act, 1961 sectio…
- NEW INDIA MINING CORPORATION (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 1881
The prerequisite for deducting business expenditures was, in fact, to be a subsidiary of the state government holding mining leases, which, assuming no expenditure on restoration of the actual conditi…
- DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX v. BHERAGHAT MINERAL INDUSTRIES 2001 PTD 1908
Preparation of dolomite bales for crushing and burning of powders and powders No new commercial item has been prepared Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), section 2 (j), (r) (ii) N…
- COMMISSIONER OF INCOME-TAX v. GUJARAT POLYCRETE (PVT.) LTD. 2001 PTD 1912
The CBDT has issued a circular on the deduction of only the original payment for business expenses, saying that if any state government will actually deal with the deferred sales tax under the incenti…
- COMMISSIONER OF INCOME-TAX v. KALAWATI 2001 PTD 1946
Reference to Agricultural Income Capital Gains Profit from Agricultural Land Sales Law applies 1 4 The effect of the clarification on section 2 (1A) with the preceding effect from 1970, whether income…
- COMMISSIONER OF INCOME-TAX v. GUJARAT ALKALIES AND CHEMICALS LTD. 2001 PTD 1947
The Reference Advance Tax was calculated by the Tribunal to estimate the income less than the annual income, which was considered in accordance with the position in the law, as it was believed at the …
- COMMISSIONER OF INCOME-TAX v. HARRISON CROSSFIELD (INDIA) LTD. 2001 PTD 1963
The company company in which the public is largely interested will have a 40% shareholding in the foreign company valuation company set up by the Assisi Company to take over the Indian business of a l…
- COMMISSIONER OF INCOME-TAX v. NATIONAL AGRICULTURAL CORPORATION MARKETING FEDERATION LTD. 2001 PTD 1974
Co-operative society directs High Court to consider the order with reference to the previous effect approved by the High Court in reference after not taking notice of the amendment of section 80P (2) …
- COMMISSIONER OF INCOME-TAX v. J.K. BERI 2001 PTD 2246
The Indian Income Tax Act, 1961, sections 147 and 256 (2) of the Rehabilitation Tribunal Rehabilitation Assessment Act, without reference to the facts, were re-evaluated on a statutory basis.…
- K. GOVINDAN & SONS v. COMMISSIONER OF INCOME-TAX 2001 PTD 2258
Meaning of assessment Regular application of the Appraisal Act, filed with section 139 (8) of section 2 with 1 4 1985 Explanation Explanation Applies to Income Tax Act, 1961, Sections 139 and 148 of t…
- RAMESH BHAI J. PATEL v. UNION OF INDIA 2001 PTD 2270
The Indian Income Tax Act, 1961, means the consideration of the purchase of immovable property by the Central Government means the effect of section 269UA (b) the period of exemption is between the da…
- INDIAN SMELTING AND REFINING CO. LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2346
Business expense excise duty notice ses was performed due to this but no demand was raised which led to no one accepting responsibility and no reason being disclosed.…
- COMMISSIONER OF INCOME-TAX v. PROGRAMME FOR COMMUNITY ORGANISATION 2001 PTD 2347
Charitable trust waiver will be donation income and twenty-five percent of the donation may be credited to the Indian Income Tax Act, 1961, section 11 (1) (a).…
- DENA BANK v. BHIKHABHAI PRABHUDAS PAREKH & CO. 2001 PTD 2349
The firm's jurisdiction for the joint and several liabilities of the firm's dealer and the partnership of each of the partners is bound to be treated as a dealer, not affecting the Sales Tax Act, 1957…
- K. RAVINDRANATHAN NAIR v. COMMISSIONER OF INCOME-TAX 2001 PTD 2361
Business Expenditure Assistive Processing Cashew's Tribunal of Ten Units found that a single lock of four units was formed in all ten units of the business, after which the units represented the worke…
- CENTRAL INDIA ELECTRIC, SUPPLY CO. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2366
Income Balance Charge Income Account The proportion of the disputed income in relation to the amount received in the year which is related to the year 1970 is the balance of the amount received and wh…
- CENTURY FLOUR MILLS LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2381
Concealment of Income Tax References Based on the material on record, the fact that the income was concealed was fact finding in the Indian Income Tax Act, 1961, Sections 256 and 271 (1) (C) Question …
- COMMISSIONER OF INCOME-TAX v. VENKATESWARA HATCHERIES (P.) LTD. 2001 PTD 2401
Reference Special Reduction…
- PRAKASH CHAND NAHTA v. UNION OF INDIA 2001 PTD 2402
About the Appeal to Appeal to the Appellate Tribunal High Court for Reference The Income Tax Act, 1961, Sections 254 and 256…
- COMMISSIONER OF INCOME-TAX v. NAVNIT LAL SAKAR LAI 2001 PTD 2404
The Managing Director of the Company Commission is payable by the Managing Director in agreement with the Company, which specifically states that the Company's resolution on the purchase of annual pol…
- COMUNIDADO OF CHICALIM v. INCOME-TAX OFFICER 2001 PTD 2413
Notice of Re-examination Against Notice Due to a notification against the notice that no cause was recorded or disclosed under section 148 and a notice was already received and In response, he submitt…
- COMMISSIONER OF INCOME-TAX v. K. ANITA REDDY 2001 PTD 2415
Benefitting the Supreme Court's Decision in the Union of India Section Muthum Reddy (1999) 240 ITR 341 cites the Big Bench Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. KARNATAKA POWER CORPORATION 2001 PTD 2418
Whether the investment allowance is a plant building or not, the plant is a fact. Knowing that the building of the Assisi's generating station was made an integral part of its power generation system,…
- COMMISSIONER OF INCOME-TAX v. RANCHI CLUB LTD. 2001 PTD 2421
The specific direction of interest referred to by the required section in the Article Order is the absence of a reference to the section under which interest should be levied. Interest will not be cha…
- COMMISSIONER OF INCOME-TAX v. DATA SOFTWARE RESEARCH CO. LTD. 2001 PTD 2423
Royalty Special Deduction from Foreign Enterprise Condition No Demand for CBDT can be deferred, no provision can be deferred, no income can be deferred in section 80A for delay in CBDT Act, 1961, sect…
- COMMISSIONER OF INCOME-TAX v. HICO PRODUCTS (P.) LTD. 2001 PTD 2425
Depreciation Scientific research costs are essentially of the same nature as the Double Allowance Retroactive Amendment's Explanation and Valid Income Tax Act, 1961, Sections 32 and 35 (2) (iv) of the…
- ASSISTANT COMMISSIONER OF INCOME-TAX v. THANTHI TRUST 2001 PTD 2426
Under the Charity Trust News Trust, the trust chapel aims to educate and relieve the poor that business should continue only when the basic purpose of the trust is truly fulfilled. Not kept as a corps…
- COMMISSIONER OF INCOME-TAX v. RAVABAN B. MISTRY 2001 PTD 2441
Estimated spouse's spouse's spouse income in a firm in the capacity of a representative that includes gross income in gross income, such as the income of the Assissee's spouse, estimates the share inc…
- ESS ESS KAY ENGINEERING CO. (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2443
Re-opening the original assessment based on the latest material obtained during the assessment for the valid Indian Income Tax Act, Section 147 (a), for the next year.…
- SADHU RAM v. COMMISSIONER OF INCOME-TAX 2001 PTD 2444
The IAC's income jurisdiction is set to refer to the date on which the ITO passes the order, citing the issue, not in respect of the date on which the German Income Tax Act, 1961, Sections 271 (1) (c)…
- GAJ SINGH v. SETTLEMENT COMMISSION 2001 PTD 2445
Asset Price Real Estate Rule 1BB For the Appraisal Years Prior to 1979 80 80 The Indian Income Tax Act, 1957, applies to the Indian Income Tax Rules, 1957, R1BB.…
- COMMISSIONER OF INCOME-TAX v. V. MYSORE MINERALS LTD. 2001 PTD 2448
Reference Investment Allowance Machinery, which works to extract, cut and polish granite, is entitled to Investment Allowance whether it is the Law Income Tax Act, 1961, Sections 32A and 256 (2).…
- COMMISSIONER OF WEALTH TAX v. SITA RAM JINDAL 2001 PTD 2451
Asset Price Unique Equity Shares Price Roll ID is mandatory. Wealth tax rules, Indian wealth tax rules, 1957, R1D [CWT v. Section Jindal (1992) 194 ITR 539 Reverse] R1d provisions must be valued.…
- VIKRANT TYRES LTD. v. FIRST INCOME-TAX OFFICER 2001 PTD 2454
Notice of Receipt of Tax Interest Receipt as Permitted Demand Demanded Timely Appeal Order Refunds High Court Reference Assessment Order Verification Time Demand for Amount Paid Within This Time Does …
- COMMISSIONER OF WEALTH TAX v. PRINCE MUFFAKHAM JAH BAHADUR CHAMLIJAN 2001 PTD 2461
Intangible right to live property for life is not applicable to an Asset Value Rule 1B whose value is normally set to To Price if the assumed Indian Wealth Tax Act 1957, Sections 2 (c) and 7 are sold …
- PERIA KARAMALAI TEA AND PRODUCE CO. LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2467
Assessment of the obligation to provide for the grantee in the relevant accounting year Provision made in the year 1975 76, which was born before 31st March 1974, is not allowed in the assessment year…
- COMMISSIONER OF INCOME-TAX v. AUTOKAST LTD. 2001 PTD 2468
The interest charged for the purchase of the plant and machinery was kept until the bank paid short-term deposits, used as a tax deduction for taxable income from other sources.…
- COMMISSIONER OF INCOME-TAX v. LACHHMAN DAS VEERABHANDAS 2001 PTD 2469
Last year, jackpot wins from other sources were won in the business accounts…
- INCOME-TAX OFFICER v. A.M.S. SALI MARICAR 2001 PTD 2470
Self Assessment: Non-payment of Taxes Not Valid Indian Income Tax Act, 1961, Section 140A (3) Constitution of India, Article 19 (1) (F) [AM Salehi Marker v. ITO (1973) 90 ITR 116 Reversed]…
- ASSISTANT COMMISSIONER OF INCOME-TAX v. VXL INDIA LTD 2001 PTD 2472
The substance of the material diagnostic condition for grant of assistance is that the original assessment has an excess of excess or loss in the Indian Income Tax Act, Sections 147 and 148.…
- INDORE MUNICIPAL CORPORATION v. COMMISSIONER OF INCOME-TAX 2001 PTD 2473
Capital expenditures Expenditures to earn permanent benefit of the construction of metal roads in the trenches for night soil and fertilizer transport by the local firm…
- COMMISSIONER OF INCOME-TAX v. E. MERCK SERVICE AND AGENCIES 2001 PTD 2475
Assessing Investment Allowance with respect to acting as Indenting Agent for Foreign Companies, whether entitled to Investment Allowance on Data Processing Machine / Computer, Indian Income Tax Act, 1…
- OXFORD UNIVERSITY PRESS v. COMMISSIONER OF INCOME-TAX 2001 PTD 2484
The condition of the Exemption University's other educational institution is that the situation in India is not necessary, it should prove that it is engaged in some educational activities in India, n…
- SUMANTH RAMANUJAM v. COMMISSIONER OF INCOME-TAX 2001 PTD 2512
Cost of acquisition of shares in the capital Transferring of the original shares of the bonus shares should be taken to reduce the cost of acquiring the original shares after the bonus shares The Indi…
- MOHAN WAHI v. COMMISSIONER OF INCOME-TAX 2001 PTD 2513
The Income Tax Act, 1961, liable to refuse to confirm receipt of such information by enclosing the tax collection certificate and verification of the sale of the property not valid or automatic tax re…
- COMMISSIONER OF INCOME-TAX v. DHARMOODAYARN CO. 2001 PTD 2527
Charitable Trust Income Business Waiver Placed on Self-Trust Requires New Terms The Appeal Tribunal That Has Trusted Does Not Meet the New Terms Decide on a High Court Reference Regardless of the Term…
- N.N. BHAGWATI v. COMMISSIONER OF INCOME-TAX 2001 PTD 2532
The special enumeration of special deduction law cannot be reconsidered on the basis of the Supreme Court's decision that the Section 80AB Declaration and its subsequent operation was based on the CBD…
- COMMISSIONER OF-INCOME-TAX v. GORDHANBHAI JETHABHAI PATEL 2001 PTD 2534
The fact that the interest on the non-accrual collection of the reference firm's business expenses, whether made by HUF or an individual partner, is a fact that the Supreme Court will not interfere wi…
- COMMISSIONER OF INCOME-TAX v. GRACE COLLIS 2001 PTD 2539
The capital gains of companies were acquired by the shareholders of the compilation companies together with the shareholders of such companies. 49 (2) Indian Companies Act, 1956, Sections 391 (l) and …
- APPROPRIATE AUTHORITY v. VARSHABEN BHARATBHAI SHAH 2001 PTD 2556
Transfer of immovable property purchase property by the central government should be viewed in real light and not technically. Income Tax Act, 1961, Property XX C, Sections 269UA, 269UC and 269UD Indi…
- COMMISSIONER OF INCOME-TAX v. PEERLESS CONSULTANCY AND SERVICES (P.) LTD. 2001 PTD 2618
Industrial Company Investment Allowance evaluates customer's processing data in connection with a generator installed by the Industrial Income Tax Act, 1961, Section 32A Indian Finance Act, 1981, Sect…
- COMMISSIONER OF INCOME-TAX v. ABHIJIT IRON PROCESSORS (P.) LTD. (NO.2) 2001 PTD 2622
Indian Income Tax Act 1961 Reference Special deduction New industrial borrowing interest income is included in gross income while counting special deduction under section II under Indian Income Tax Ac…
- COMMISSIONER OF INCOME-TAX v. JAISWAL CHEMICALS (P.) LTD. 2001 PTD 2624
Question about the law…
- COMMISSIONER OF WEALTH TAX v. SHILABEN FAMILY TRUST 2001 PTD 2626
Asset Price Real Estate Equity Shares Prices Rule 1D Required R Rule 1D must be Value Added Tax received from the payment of tax if shown as part of the Liability Indian Property Tax Act, 1957 Rule, 1…
- GORELAL DUBEY v. COMMISSIONER OF INCOME-TAX 2001 PTD 2627
The business expense is tax only on the original payment or tax deducted on duty, subject to Section 43B of the Income Tax Act, Indian Income Tax Act, 1961, Section 43B.…
- CHINTHA PRINTING AND PUBLISHING CO. (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2001 PTD 2629
In the calculation of the book profit for the purposes of section 115J of the Company, for the meaning of the word \ Loss Meaning in the proviso (b) of Section 205 (1) of the Companies Act, Section 11…
- COMMISSIONER OF INCOME-TAX v. ANIL K. HAZARIKA 2001 PTD 2633
Reference to the Law Question: The allowance of 40 per cent deductions in salaries under the title of the beneficiary bonus review is a question of law whether the Indian Income Tax Act, 1961, Section…
- COMMISSIONER OF WEALTH TAX v. LLOYD INSULATION (I.) (P.) LTD. 2001 PTD 2676
The delay in the filing of returns is unacceptable as to whether the reasonable cause of the delay is justified by the tribunal to cancel the sentence or not, the Indian Wealth Tax Act, 1957, sections…
- UNION OF INDIA v. OM PRAKASH S.S. & COMPANY 2001 PTD 2677
Tax collection on sources not supplied by liquor trade licensees on license issued by the liquor business licensing agent…
- STOCK EXCHANGE, AHMEDABAD v. ASSISTANT COMMISSIONER OF INCOME-TAX 2001 PTD 2679
The tax recovery property garnishment process is not authorized by the Stock Exchange Member's personal consent death or the right to nominate the member's default stock exchange unless a legal repres…
- COMMISSIONER OF INCOME-TAX v. AJAY VIJAY TRADERS 2001 PTD 2686
Representatives of the Appraisal Trust appeal to the Appellate Tribunal that the Assessing Trust beneficiary applies the assessment and evaluation of the trustees to the appraisal officer at the most …
- COMMISSIONER OF INCOME-TAX v. RATNAM POULTRY (P.) LTD. 2001 PTD 2688
New Industrial Plan in Backward Areas Referring to Question and Referring to the High Court to Respond to Indian Income Tax Act, 1961, Sections 80HH and 80I…
- BIRLA CEMENT WORKS v. CENTRAL BOARD OF DIRECT TAXES 2001 PTD 2690
Tax deductions at sources do not apply to payments to contractors and subcontractors to payments to transportation contractors before the amendment in 1995. Accordingly, the circular issued in 1994 di…
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