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Commissioner of Income-tax Vs. Mathubhai C. Patel.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1999]238ITR403(SC)

These appeals by the Revenue are directed against the judgment of the Gujarat High Court dated August 27, 1980, in Income-tax Reference No, 2.51 of 1975 : [1982]133ITR303(Guj) : [1982]133ITR303(Guj) . The High Court has granted...

Commissioner of Income-tax Vs. Ms. Monica Oswal,

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3) and 260A

Reported in : (2004)190CTR(P& H)56; [2004]267ITR308(P& H)

Advocate for Respondent : G.C. Sharma,; Atul Gandhi and; Suvneet Sharma, Advs.

Jawahar Lal Gupta, J.1. There are two gifts of $ 200,000 each by two donors who are not related to the assessee in favour of the assessee's two daughters, through two banks drafts bearing consecutive numbers,...

Commissioner of Income-tax Vs. Modi Industries Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 22, 23, 24, 25, 26, 27, 38 and 38(1)

Reported in : 1994IIAD(Delhi)396; (1994)116CTR(Del)353; 54(1994)DLT446; 1994(29)DRJ225; [1994]210ITR1(Delhi)

Advocate for Respondent : G.C. Sharma, Adv.

D. K. Jain, J. 1. In these two references, at the instance of the Revenue, on a direction issued by the Allahabad High Court under section section 256(2) of the Income-tax Act, 1961 (in short, 'the...

Commissioner of Income-tax Vs. Smithkline Beecham Consumer Brands Ltd. ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 35, 35(1), 35B(1), 36, 40, 40A(5), 41, 41(1) and 256

Reported in : [1997]226ITR764(P& H)

Advocate for Respondent : G.C. Sharma, Sr. Adv.,; S.S. Mahajan and; Aparna Mahajan

N.K. Agrawal, J.1. These three petitions (Income-tax Cases Nos. 31, 32 and 33 of 1995) filed by the Commissioner of Income-tax under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), relate to the...

Commissioner of Income-tax Vs. Jagadhri Electric Supply and Industrial ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184(7), 253(1), 263 and 263(1); Income Tax Rules, 1962 - Rule 24; Indian Partnership Act, 1932 - Sections 30(5)

Reported in : (1981)25CTR(P& H)94; [1983]140ITR490(P& H)

Advocate for Respondent : G.C. Sharma,; Ashok Bhan,; D.K. Gupta and;

J.V. Gupta, J.1. These two references Nos. 66 and 67 of 1975, arising out of an order of the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter called ' the Tribunal'), dated September 3, 1974, have been made...

Commissioner of Income-tax (Central) Vs. Sanitary Improvement and Tile ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 3(1), 139(1), 271(1) and 274

Reported in : [1981]129ITR37(P& H)

Advocate for Respondent : G.C. Sharma and; S.S. Mahajan, Advs.

M.R. Sharma. J. 1. The Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, has referred the following question of law to us for our opinion: ' Whether, on the facts and in the circumstances of the case, the...

Commissioner of Income-tax Vs. R.N. Oswal Hosiery Factory

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B and 35B(1); Finance Act, 1978

Reported in : (1987)59CTR(P& H)51; [1987]165ITR662(P& H)

Advocate for Respondent : G.C. Sharma,; D.K. Gupta and; S.S. Mahajan, Advs.

1. The assessee is a registered firm and derives its income from the manufacture of hosiery goods and their sale to U.S.S.R. through its purchase agency, M/s. Rozno Exports. It claimed weighted deduction under Section 35B...

Commissioner of Income Tax, Amritsar Vs. Shiv Prakash Janak Raj and Co ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : 1996VIIAD(SC)625; (1996)136CTR(SC)421; [1996]222ITR583(SC); JT1996(8)SC603; 1996(7)SCALE368; (1996)11SCC530; [1996]Supp7SCR81

Advocate for Respondent : G.C. Sharma, ; S. Rajappa and ; K.B. Rohtagi, Advs.

B.P. Jeevan Reddy, J.1. These appeals are preferred by the Revenue against the judgment of the Punjab and Haryana High Court answering the questions, referred at the instance of the assessee, in favour of the assessee...

Commissioner of Income-tax Vs. Agricultural Marketing Produce Comcommi ...

Court : Delhi

Subject : Direct Taxation

Acts : Delhi Agricultural Market Produce Marketing (Regulation) Act, 1976 - Sections 2, 5, 5(7), (9), (10) and (14), 8, 9, 10, 25, 26, 27, 28, 29, 34, 35, 39 and 65; Income-tax Act, 1961 - Sections 10(20) and 256(1); General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) General Rules, 1978; Constitution of India - Article 239; Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966; Land Acquisition Act, 1894; Delhi Development Act - Sections 3, 4, 5, 30, 37, 52, 56 and 59; Gujarat Agricultural Produce Markets Act, 1963

Reported in : (2001)165CTR(Del)298; [2001]250ITR369(Delhi)

Advocate for Respondent : G.C. Sharma, ; Avnish Ahlawat and ; J. Kathuria, Advs.

Arijit Pasayat, C.J.1. All these references under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), involve identical questions, refer red at the instance of the Revenue, by the Income-tax Appellate Tribunal, Delhi Bench...

Commissioner of Income-tax Vs. Ess Ess Kay Engineering Co. Pvt. Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : (1981)25CTR(P& H)88; [1982]137ITR446(P& H)

Advocate for Respondent : G.C. Sharma and; S.S. Mahajan, Advs.

S.P. Goyal, J.1. The assessee is a private limited firm engaged in the manufacture and sale of electrical goods, such as switches and plugs. It appointed on April 1, 1965, M/s. Kay Engineering Sales Corporation, as...