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Commissioner of Income-tax Vs. Down Town Hospital Pvt. Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A and 68

Advocate for Respondent : R.P. Agarwalla, G.K. Joshi and R.K. Joshi, Advs.

D. Biswas, J.1. Income-tax Appeal No. 29 of 2001 and Income-tax Appeal No. 31 of 2001 under Section 260A of the Income-tax Act 1961, were admitted for hearing on the following common questions of law :'1....

Mar Gregorious M.M.M. Centre Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A(2) and 34

Reported in : [2003]261ITR443(Ker); 2003(1)KLT890

Advocate for Respondent : P.K. Ravindranatha Menon, Sr. Adv. and; George K. George, Adv.

K.S. Radhakrishnan, J. 1. The following questions of law stand referred to this Court under S. 256(1) of the Income Tax Act for our opinion. (1) Whether on the facts and circumstances of the case the...

Mar Gregorious Memorial Muthoot Medical Centre Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN53(Ker)

K.S. Radhakrishnan, J.The following questions of law stand referred to this court under section 256(1) of the Income Tax Act for our opinion :'1. Whether, on the facts and circumstances of the case the Tribunal was...

Commissioner of Income-tax Vs. S.V. Divakar (Through Legal Heir Srikum ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : (1992)105CTR(Ori)115; [1993]201ITR914(Orissa)

Advocate for Respondent : Arjun Agarwalla and ;M.L. Agarwalla, Advs.

A. Pasayat, J.1. Since these references relate to one common judgment of the Tribunal and the statement of the case drawn up by theTribunal is a common one, we are disposing of them by this common...

State of Orissa Vs. Firestone Tyres and Rubber Company of India Ltd.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 2

Reported in : [1993]88STC408(Orissa)

Advocate for Respondent : B. Agarwalla, ;M.L. Agarwalla and ;S.P. Dalai, Advs.

Pasayat, J. 1. On being moved by an application under Section 24(2) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'), this Court had directed the Orissa Sales Tax Tribunal (in short, 'the Tribunal')...

State of Orissa Vs. Bharat Store

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947

Reported in : [2002]127STC333(Orissa)

Advocate for Respondent : M.L. Agarwalla and; S.P. Dalai, Advs.

P.C. Naik, J.1. This is an application by the Revenue under Section 24(2)(b) of the Orissa Sales Tax Act, 1947, requiring the Tribunal to refer to the High Court for its opinion on the following question...

Assistant Commissioner of Income Vs. Nircon Engg. Consultants

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Service Tax

1. The Revenue has filed all these appeals against the order under s.143(3) and the orders under s. 143(3) r/w s. 148 of the IT Act, for the asst. yrs. 1990-91, 1989-90 and 1991-92. The ground...

Deputy Commissioner of Vs. Insight Diagnostic and

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2002)82ITD230(Pune.)

1. The main issue arising in this appeal is whether the assessee is entitled to deduction on account of investment allowance in respect of machinery installed in the Diagnostic Centre.2. The assessee is a private limited...

Commissioner of Income-tax Vs. Dr. M.L. Agarwalla

Court : Guwahati

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 32A and 32A(2)

Advocate for Respondent : Ramesh Goenka, Raj K. Agarwala and M. Talukdar, Advs.

D. Biswas, J. 1. In compliance with the order dated August 11, 2000, passed by the Supreme Court in Civil Appeal No. 4560 of 2000 arising out of S. L. P. (C) No. 4067 of 2000...

Commissioner of Income-tax Vs. Down Town Hospital Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32, 32A, 32A(1), (2), 80HH, 80HH(2), 80-I, 80-I(2), 106, 143(3), 256, 260A and 260A(6); Transfer of Property Act; Constitution of India - Article 226

Advocate for Respondent : G.N. Sahewalla, A.K. Goswami, P. Bora and D. Senapati, Advs.

A.K. Patnaik, J. 1. This is an appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act, 1961'). 2. The respondent herein carries on the business of a hospital. For the...