Supreme Court India — Judgments of 2002
24 reported judgments of the Supreme Court India from 2002.
- COMMISSIONER OF WEALTH TAX v. BOMBAY CRICKET ASSOCIATION 2002 PTD 510
For the purpose of charitable purposes, the Assistive Association granted the certificate under the Bombay Public Trust Act under section 80G of the Income Tax Act established under Section 10 (23), t…
- COMMISSIONER OF INCOME-TAX. v. DOONGAJI & CO. 2002 PTD 512
The law relies on the liquor business question whether bottles are used, whether the law of plants is the Indian Income Tax Act, 1961, sections 32 and 256. Or not?…
- COMMISSIONER OF INCOME-TAX v. NOVELTY JEWELLERS 2002 PTD 521
Referring to the evaluation of the Law Review, after ordering the reviewing officer, the Commissioner's Laws cannot subject matters to the Indian Income Tax Act, 1961, Sections 256 and 263.…
- INCOME-TAX OFFICER v. K.L. SRIHARI (HUF) 2002 PTD 522
Delay in filing of re-evaluation fresh valuation return Interest on liability advance tax payment Impact of fresh assessment order on Supreme Court considering Indian Income Tax Act, 1961, Sections 13…
- GANGABAI CHARITIES v. COMMISSIONER OF WEALTH TAX 2002 PTD 526
Exemption charitable trusts are not limited to religious or charitable uses. Property may be used at the discretion of the trustee trustee for social, cultural and related purposes, from section 5 (1)…
- M.R.M. PLANTATIONS (P) LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 527
Company Uncalculated Profit Extra Tax Investment Sales of property and rubber planting of company property Directors brought into the account of profit and loss from the sale are considered profitable…
- COMMISSIONER OF INCOME TAX v. KARNATAKA STATE COOPERATIVE APEX BANK 2002 PTD 1079
Cooperative Society Special Redress 1961, section 80P (2) (a) (i) (old section 81) [Madhya Pradesh Co-operative Bank Limited v Aid CIT (1996) 218 ITR 438 (SC) rejected]…
- K.P. MADHUSUDHANAN v. COMMISSIONER OF INCOME TAX 2002 PTD 1082
Notices / Explanations under the imposed penalty clause are not required to deal with a specific reference agreement for the implementation of penalties, Indian Income Tax Act, 1961, section \ 271 (1)…
- INCOME TAX OFFICER v. DELHI DEVELOPMENT AUTHORITY 2002 PTD 1088
Disclosure of Tax Deductions on Refund Interest Notice of Demand for Payment Tax and Recovery Development Authority Demands for Delays for Delays in Construction of Flats and Allotment to Buyers A Ass…
- COMMISSIONER OF INCOME TAX v. STELLER INVESTMENT LTD. 2002 PTD 1094
The reference company, with the help of an investment company, increased the purchase of tribunals looking for no tool to turn black money into white.…
- COMMISSIONER OF INCOME TAX v. RAJARAM MAIZE PRODUCTS 2002 PTD 1095
Receipt of capital or revenue to new industries based on per unit consumption of power subsidies for small scale industries and percentage of electricity charges for medium and large industries. iv) […
- COMMISSIONER OF INCOME-TAX v. SRI RAMDAS MOTOR TRANSPORT LTD 2002 PTD 1104
A reference to the reference search and seizure law was added from April 1, 1989, in which a person's examination was not only related to books, documents or assets belonging to the property in which …
- MEHSANAN DISTRICT CENTRAL COOPERATIVE BANK LTD v. INCOME-TAX OFFICER 2002 PTD 1106
Cooperative Society Special Reduction (2) (a) (i) Indian Gujarat Co-operative Society Act, 1961, Section 67 (2) Indian Banking Regulation Act, 1949, Section 6 (1) (a) [Gujarat State Cooperative Butak …
- COMMISSIONER OF INCOME-TAX v. PUNJAB BONE MILLS 2002 PTD 1117
Failure to mention the specific clause of the deduction in the weight of export market development allowances, under which the OED Order is illegal Indian Income Tax Act, 1961, section 35B…
- COMMISSIONER OF INCOME-TAX v. LAMI WINE MERCHANTS 2002 PTD 1118
Regarding the law, the firm has been constituted in violation of the Registration Firm Liquor Regulations, whether it is registered in the Indian Income Tax Act 1961, Sections 185 and 256 AP Foreign L…
- COMMISSIONER OF INCOME-TAX v. ATTILI N. RAO 2002 PTD 1120
Capital Guarantee Transaction Business Kit Amount that is deducted from the sale of mortgaged property to the state due to the government's payment of real estate cassette and payment of dues to the s…
- TAMIL NADU STATE TRANSPORT CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1123
New industrial project in backward areas…
- COMMISSIONER OF INCOME-TAX v. KARNATAKA STATE COOPERATIVE APEX BANK 2002 PTD 1124
The Cooperative Society's special deduction is included in the Cooperative Society, a banking interest arising from an investment made out of a reserve fund, even if it is eligible for a deduction bet…
- BONGAIGAON REFINERY AND PETROCHEMICALS LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1127
Earnings or Capital Oil Refinery and Petrochemical Business Acquisition Period Receipts for receipts from home property, water and electricity supply contractors from the guest house, receive period c…
- ASPINWALL & CO. LTD v. COMMISSIONER OF INCOME-TAX 2002 PTD 1129
Investment Allowance Manufacturing Coffee Treatment Coffee Bean Processing Manufacturing Activity Quantity Coffee beans have their own unique identity and are a new commodity estimation coffee that is…
- COMMISSIONER OF INCOME-TAX v. ANJUM M.H. GHASWALA 2002 PTD 1135
Settlement Commission is not the nature of a judicial body, such as CBDT jurisdiction and no delay in returning the option. Advance tax reduction or deferred interest only in the case of waiver and un…
- COMMISSIONER OF INCOME-TAX v. BRITISH BANK OF MIDDLE EAST 2002 PTD 1152
(5) Indian Income Tax Rules, 1962, R 3 [CIT v. British Industries Company Limited (1982) 135 ITR 35 (Cal). ) And Geoffrey Manners & Company Limited v CIT (1996) 221 ITR 695 (Bom) dismissed]…
- ASSISTANT COMMISSIONER OF-INCOME-TAX v. J. K. SYNTHETICS LTD 2002 PTD 1161
Assessment Determination of Return Based Assessment Returns Losses after Adjustment Declaration of Losses Additional income tax may be levied on the difference The Indian Income Tax Act, 1961, section…
- COMMISSIONER OF INCOME-TAX v. HARIBHAI ESTATE PVT. LTD. 2002 PTD 1725
Reference Business Question of Interest Interest Law on Fixed Deposit, Temporary Loans and Sales Deposit Balances from Other Sources Businesses or Other Sources, Indian Income Tax Act, 1961, Sections …
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