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Continental Construction Ltd. Vs. Cit

Court : Delhi

Appellant : Continental Construction Ltd.

Respondent : Cit

Subject : Direct Taxation

Reported in : [2001]119TAXMAN573(Delhi)

Heard.2. The following question has been referred by the Tribunal under section 18 of the Companies (Profits) Surtax Act, 1964 for opinion of this court :'Whether, on the facts and in the circumstances of the case,...

M/S. Continental Construction Ltd. Vs. Commissioner of Income-tax, Cen ...

Court : Supreme Court of India

Appellant : M/S. Continental Construction Ltd.

Respondent : Commissioner of Income-tax, Central-i

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 9, 14, 40A(1), 80(O and HHB), 119(1), 154, 256, 288(2); Finance Act, 1982; Foreign Exchange Regulation Act, 1973; Finance (No. 2) Act, 1991

Reported in : AIR1992SC803; (1992)2CompLJ50(SC); (1992)101CTR(SC)386; [1992]195ITR81(SC); JT1992(1)SC140; 1992(1)SCALE65; 1992Supp(2)SCC567; [1992]1SCR57

ORDERS. Ranganathan, J.1. This is an appeal preferred by M/s. Continental Construction Ltd. (hereinafter called 'the assessee') from the judgment of the Delhi High Court in I.T.R. 110 to 112 of 1987 (reported in : [1990]185ITR178(Delhi)...

Continental Construction Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Appellant : Continental Construction Ltd.

Respondent : Commissioner of Income-tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(5) and (6), 17, 30, 31, 32, 33, 34, 35, 36, 36(1), 37, 38, 39, 40, 40(A), 40(C), 40A(1) and 40A(5), 80, 80-O, 80MM, 80HHB and 80HHB(5), 85C, 163, 261 and 288

Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)

Kirpal, J.1. The Income-tax Appellate Tribunal, Delhi, has referred for the opinion of this court, in respect of the assessment year 1983-84, at the instance of the assessed, the following four questions of law : '(1)...