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Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Section 9

Reported in : (1982)26CTR(Cal)29,[1982]137ITR557(Cal)

the assessee the following two questions have been referred to this court under Section 256(1) of the I.T. Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 91,052 … the arbitrators in respect of occupation of the vacant land at No. 46A, Chowringhee Road, Calcutta, which was requisitioned by the Central Govt. under the … addition of Rs. 15,094, with which we are not concerned, because of the stand taken by the learned advocate for the assessee before us. The AAC found that the compensation received from the First Land Acquisition Collector,

Sardarni Uttam Kaur Educational Society Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)220CTR(P& H)601

income, as the assessee had claimed exemption in respect of its income, under Section 10(22) of the IT Act, 1961 (for short the Act'), on the plea that the assesses was an educational institution. These returns were processed … CIT(A) had relied on additional evidence in violation of provisions of Rule 46A of the IT Rules, 1962, while taking into account the certificate dt. … eight years of its establishment and has reimbursed tuition fees to deserving and needy students?12. Mr. S.K. Mukhi, advocate, learned Counsel for the appellant has argued that the reassessment proceedings were initiated under Section 147 of the

viii) Whether on the facts and in law the Hon'ble Vs. M/s Jodha Ram Ta ...

Court : Punjab and Haryana

Subject : Direct Taxation

appellant. HEMANT GUPTA, J. (ORAL) The Revenue is in appeal under Section 260 A of the Income Tax Act, 1961 against an order passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh on 25.09.2012 in respect … Ram Tarlok Chand, Ludhiana …Respondent CORAM: HON'BLE Mr.JUSTICE HEMANT GUPTA HON’BLE Ms.JUSTICE RITU BAHRI Present: - Mr.Rajesh Katoch, Advocate, for the appellant. HEMANT GUPTA, J. (ORAL) The Revenue is in appeal under Section 260 A of the … it ought to have been being additional evidence as envisaged under Rule 46A(2)?. iv) Whether on the facts and in law, the Hon'ble Income Tax

Kirtikumar Dhanjibhai Mohaya Vs. V.K. Trivedi, Sales Tax Officer (1), ...

Court : Gujarat

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 9(2); Gujarat Sales Tax Act, 1969 - Sections 41, 44 and 45

Reported in : [1985]58STC125(Guj)

for reassessment for turnover escaping assessment. It should be emphasised that unlike a similar provision in the Income-tax Act, 1961, reassessment under section 44 is competent only if there has been an original assessment and if it is … as the Sales Tax Officer failed to make a draft order of assessment as he was obliged under section 46A of the Act which could have been finalished by the Assistant Commissioner of Sales Tax (Appeals) on the … orders of assessment are, therefore, bad in law and vitiated. The learned Advocate for the petitioner further submitted that the Court should construe the section

Cit Vs. Jay Shree Gems and Jewellery

Court : Delhi

Subject : Direct Taxation

the expenses after giving the AO an opportunity as envisaged by Rule 46A of the Income Tax Rules, 1962. ITAs 775/09, 1025/10 & 53/13 Page … Respondent ..... Appellant ..... Respondent Appearance: Mr. N.P. Sahni, Sr. Standing Counsel for appellant with Mr. Nitin Gulati, Advocate. Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates for respondent. CORAM: HON'BLE MR. JUSTICE … foreign company would fall under the ambit of export as envisaged under Section 10A of the Income Tax Act, 1961?.3. Whether the ITA/CIT (A) were correct in law and on facts in ignoring the specific provisions of Section

Manakchand Motilal Vs. State of Karnataka

Court : Karnataka

Subject : CivilConstitution

Acts : Karnataka Money Lenders Act, 1961 - Sections 44; Karnataka Money Lenders (Amendment) Act, 1985 - Sections 7A and 7B; Karnataka Pawn Brokers Act, 1961 - Sections 4A, 4B, 4(2), 22 and 23(2); Karnataka Pawn Brokers (Amendment) Act, 1985 - Sections 4A and 4B; Constitution of India - Articles 14, 19 and 19(1)

Reported in : ILR1991KAR1928; 1992(1)KarLJ1

who are carrying on their business as Pawn Brokers after having secured licences under the Karnataka Pawn Brokers Act. 1961 and persons who are doing business as Money Lenders having taken licences under the Karnataka Money Lenders Act, … Constitution of India and they have also questioned the Constitutional validity of Section 4(2)(c) and Section 23(2) of the Karnataka Pawn Brokers Act, 1961 as … of curb or eliminate.'The learned Counsel also relied on Paragraphs 46 and 46A of the Judgment of the Supreme Court in B.C. COOPER v. UNION … C.H. Jadhav, Indrajeet Shah, learned Counsel addressed arguments on behalf of the petitioners. Sri N. Devadas, learned Government Advocate addressed arguments on behalf of the respondents.5. The main contention urged on behalf of the petitioners was that

Commissioner of Income Tax-vii Vs. Jayshree Gems and Jewellery

Court : Delhi

Subject : Direct Taxation

the expenses after giving the AO an opportunity as envisaged by Rule 46A of the Income Tax Rules, 1962. ITAs 775/09, 1025/10 & 53/13 Page … Respondent ..... Appellant ..... Respondent Appearance: Mr. N.P. Sahni, Sr. Standing Counsel for appellant with Mr. Nitin Gulati, Advocate. Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates for respondent. CORAM: HON'BLE MR. JUSTICE … foreign company would fall under the ambit of export as envisaged under Section 10A of the Income Tax Act, 1961?.3. Whether the ITA/CIT (A) were correct in law and on facts in ignoring the specific provisions of Section

Commissioner of Income Tax Vs. M/S Jayshree Gems and Jewellery

Court : Delhi

Subject : Direct Taxation

the expenses after giving the AO an opportunity as envisaged by Rule 46A of the Income Tax Rules, 1962. ITAs 775/09, 1025/10 & 53/13 Page … Respondent ..... Appellant ..... Respondent Appearance: Mr. N.P. Sahni, Sr. Standing Counsel for appellant with Mr. Nitin Gulati, Advocate. Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates for respondent. CORAM: HON'BLE MR. JUSTICE … foreign company would fall under the ambit of export as envisaged under Section 10A of the Income Tax Act, 1961?.3. Whether the ITA/CIT (A) were correct in law and on facts in ignoring the specific provisions of Section

M/S. Manakchand Motilal and Others Vs. State of Karnataka and Others

Court : Karnataka

Subject : Commercial

Acts : Karnataka Money Lenders Act, 1961 - Sections 5, 7A, 7B, 11A, 16A, 22, 27, 38, 39, 40 and 44; Karnataka Money Lenders (Amendment) Act, 1985; Karnataka Pawn Brokers Act, 1961 - Sections 2(7), 3, 4A, 4B and 23(2); Constitution of India - Articles 14, 19(1); Maharashtra Debt Relief Act;

Reported in : AIR1992Kant123

who are carrying on their business as Pawn Brokers after having secured licences under the Karnataka Pawn Brokers Act, 1961 and persons who are doing business as Money Lenders having taken licences under the Karnataka Money Lenders Act, … Constitution of India and they have also questioned the constitutional validity of Section 4(2)(c) and Section 23 (2) of the Karnataka Pawn Brokers Act, 1961 … H. Jadhav, Indrajeet Shah, learned Counsel addressed arguments on behalf of the petitioners. Sri N. Devadas, learned Government Advocate addressed arguments on behalf of the respondents.5. The main contention urged on behalf of the petitioners was that

Commissioner of Income Tax, Kolkataiv Vs. Hindustan Gum and Chemicals ...

Court : Kolkata

Subject : Direct Taxation

46A of the Income Tax Rules, 1962 ?.” There is a consensus at the Bar between the learned Advocates appearing for the parties that the question No.2 has already been answered against the revenue by a judgment … of the profits of business of the 100% E.O.U.eligible for deduction under Section 10B of the Income Tax Act, 1961 and compute deduction accordingly without appreciating the fact that the said interest income was not profit from the