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Hingir Rampur Coal Co. Ltd. Vs. Commissioner of Income-tax, Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2)

Reported in : [1971]81ITR633(Bom)

Advocate for Respondent : R.J. Joshi and ;G.N. Joshi, Advs.

Mody, J.1. This is a reference under section 66(1) of the Indian Income-tax Act, 1922. 2. The assessee is a company incorporated under the Indian Companies Act, 1913, and owns a colliery at Rampur in Sambalpur...

Onkarmal Meghraj Vs. Commissioner of Income-tax, Bombay City I, Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 34(1) and 34(3)

Reported in : [1969]71ITR51(Bom)

Advocate for Respondent : G.N. Joshi, Adv.

1. This reference arises out of group of 12 assessments, 11 out of which are in respect of the assessment for the assessment year 1944-45 and one for the assessment years 1943-44. Assessments in all these...

H.M. Kashiparekh and Co. Ltd. Vs. Commissioner of Income-tax, Bombay N ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 10(2), 33-B1 and 34

Reported in : AIR1961Bom84

Advocate for Respondent : G.N. Joshi and ;R.J. Joshi, Advs., ;i/b., P.G. Gokhale, Adv.

S.T. Desai, J.1. This Reference raises a question of some importance and the income under assessment relates to managing agency commission. It is a trite saying that income-tax is not and cannot be cast on logical...

The Municipal Board Phalodi Through Its Chairman Vs. Krishna Gopal Jos ...

Court : Rajasthan

Subject : Service

Reported in : 1982WLN(UC)78

Advocate for Respondent : Mr. Joshi

Kanta Bhatnagar, J.1. This special appeal under Section 18 of the Rajasthan High Court Ordinance is directed against the order of a Single Judge of this Court dated May 9, 1977.2. Briefly stated, the facts of...

H.M. Kashiparekh and Co., Ltd. Vs. Commissioner of Income-tax, Bombay ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 3 and 4

Reported in : [1960]39ITR706(Bom)

Advocate for Respondent : Advocate General

S.T. Desai, J.1. This reference raises a question of some importance and the income under assessment relates to managing agency commission. It is trite saying that income-tax is not and cannot be cast on logical lines....

Commissioner of Income-tax, Bombay South Vs. Pranlal Kesurdas

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2)

Reported in : [1963]49ITR931(Bom)

Advocate for Respondent : N.A. Palkhivala, Adv.

V.S. Desai J.1. The question referred to us on this reference under section 66(1) is as follows : 'Whether on the facts and circumstances of the case the assessee was entitled to claim a sum of...

D.R. Dhanwate Vs. Commissioner of Income-tax, M.P., Nagpur and Bhandar ...

Court : Mumbai

Subject : Direct TaxationLabour and Industrial

Acts : Income Tax Act, 1922 - Sections 34 and 34(1)

Reported in : [1961]42ITR253(Bom)

Advocate for Respondent : G.N. Joshi, Adv.

Tambe, J.1. This is a reference under section 66(1) of the Income-tax Act. We are here concerned with the assessment year 1947-48 the account year ending with March 31, 1947. At the material time the assessee...

H.M. Kashiparekh and Co. Ltd. Vs. the Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (1960)62BOMLR667

S.T. Desai, J.1. This Reference raises a question of some importance and the income under assessment relates to managing agency commission. It is a trite saying that income-tax is not and cannot be cast on logical...

Arvind N. Mafatlal Vs. T.A. Balakrishnan, Deputy Controller of Estate ...

Court : Mumbai

Subject : Direct Taxation

Acts : Estate Duty (Amendment) Act, 1958 - Sections 53, 59 and 62; Estate Duty (Controlled Companies) Rules, 1953 - Rule 15; Income Tax Act

Reported in : [1968]67ITR449(Bom)

Advocate for Respondent : G.N. Joshi, Adv.

Kotval, C.J.1. We are concerned in this petition with a notice issued under section 59 of the Estate Duty Act, 1953 (Act 34 of 1953), with a view to reopening an assessment in respect of the...

Commissioner of Income-tax, Bombay City-i Vs. Asian Dry Dock Co.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(4) and 28

Reported in : [1977]108ITR822(Bom)

Advocate for Respondent : S.E. Dastur, Adv.

Tulzapurkar, J.1. The question that has been referred to us by the Tribunal under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, Bombay City - I, Bombay, runs...