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Shankarlal Dhondiram Vs. Commissioner of Income-tax, Bombay South

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A, 34 and 34(1)

Reported in : [1965]56ITR435(Bom)

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

Y.S. Tambe, J.1. This is a reference under sub-section (I) of section 66 of the Indian Income-tax Act. The assessee before us is a Hindu undivided family known as 'Shri Shankarlal Dhondiram'. We are here concerned...

Commissioner of Income-tax, West Bengal-i Vs. Indian Aluminium Co. Ltd ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 15C

Reported in : AIR1977SC1141; [1977]108ITR367(SC); (1977)4SCC598d; 1977(9)LC131(SC)

Advocate for Respondent : N.A. Palkhivala, ; A.K. Sen, ; J.B. Dadachanji, ;

P.K. Goswami, J.1. This appeal by the Commissioner, of Income-tax, West Bengal, Calcutta, on certificate is from the judgment of the Calcutta High Court, since reported in Commissioner of Income-tax, West Bengal-I v. Indian Aluminium Co....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

Advocate for Respondent : Mr. Palkhivala

1. This reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil,...

Registrar of Restrictive Trade Vs. Tata Engineering and Locomotive

Court : Monopolies and Restrictive Trade Practices Commission MRTPC

Subject : MRTP

Reported in : (1976)46CompCas470NULL

Advocate for Respondent : Mr. Palkhivala

1. This is an application by the Registrar of Restrictive Trade Agreements (hereinafter for the sake of brevity referred to as "the Registrar") against Tata Engineering & Locomotive Co. Ltd., a company incorporated under the Companies...

Commissioner of Income-tax, Patiala and ors. Vs. Shahzada Nand and Son ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1956 - Sections 22 and 22(2); Indian Income-tax Act, 1922 - Sections 34, 34(1), 34(1)(1A), 34(1A) to 34(1D), 5(4) and 5(1); Income-tax (Amendment) Act, 1954; Income-tax (Amendement) Act, 1959 - Sections 34(4); Taxation of Income (Investigation Commission) Act, 1947; ;Constitution of India - Article 226

Reported in : AIR1966SC1342; [1966]60ITR392(SC); [1966]3SCR379

Advocate for Respondent : Mr. Palkhivala

Subba Rao, J.1. These two appeals, one by special leave and the other by certificate, raise the question whether notice can be issued at any time for reassessment under s. 34(1)(a), as amended by the Finance...

S.C. Prashar, Income-tax Officer, Market Ward, Bombay and anr. Vs. Vas ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 14 and 226; Income-tax Act, 1922 - Sections 23(5), 34(1), 34(2), 34(3) and 34(4); Income-tax (Amendment) Act, 1953 - Sections 31; Indian Income-tax (Amendment) Act, 1959 - Sections 4

Reported in : AIR1963SC1356; [1963]49ITR1(SC); [1964]1SCR29

Advocate for Respondent : Mr. Palkhivala

S.K. Das, J. 1. This appeal has been brought to this court on a certificate of fitness granted by the High Court of Bombay. The appellants are the Union of India and the Income-tax Officer, Market...

A.S. Mani Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]131TAXMAN717(Kar)

Advocate for Respondent : Mr. Palkhivala

ORDERSri A.S. Mani, an expert in Marketing in the Petroleum sector is knocking the doors of this court in the light of an adverse endorsement issued by the Ministry of Finance dated 2-6-1999.2. The admitted facts...

Chiranjilal Tibrewala Vs. Commissioner of Income-tax, Bombay City Ii

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 22(2), 22(4), 23(4) and 27

Reported in : [1966]59ITR42(Bom)

Desai, J. 1. For the assessment year 1957-58, for which the relevant previous year was the S. Y. 2012 extending from the 15 November, 1955, to 2nd November, 1956, the assessee, who was a registered partnership...

Tribhuvandas Vallabhdas Vs. Commissioner of Income-tax, Bombay South

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(4) and 10

Reported in : [1966]61ITR518(Bom)

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

V.S. Desai, J.1. The question that arises for consideration on this reference is whether a certain transaction of the purchase and sale of silver entered into by the assessee was an adventure in the nature of...

Commissioner of Income-tax, Bombay City I Vs. Chugandas and Co. (Secur ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10 and 25(3); Income Tax Act, 1918

Reported in : AIR1960Bom109; [1960]38ITR241(Bom)

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

Tendolkar, J.1. The question referred to this court upon this reference is : 'Whether on the facts and circumstances of the case interest received on securities held by the assessee formed part of the assessee's business...