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Samir Pharmaceuticals (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Judge : U Shah, R Mehta

Subject : Direct Taxation

Reported in : (1986)19ITD696(Ahd.)

1. In this appeal, the assessee challenges the order of the Commissioner passed under Section 263 of the Income-tax Act, 1961 ('the Act') in which as many as 8 grounds of appeal have been urged, but...

Pearl and Co. Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Judge : Y Dixit, R Mehta, A Ramlingam

Subject : Sales Tax

Reported in : 196011STC48Tribunal

1. This application is preferred against an order made by the Additional Collector of Sales Tax, Bombay City Division (Revision) II, Bombay, on the 27th April, 1959. The facts of the case are these: The applicants...

A.K. Shah and Co. Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Judge : Y Dixit, R Mehta, A Ramlingam

Subject : Sales Tax

Reported in : 196011STC29Tribunal

1. This appeal arises from an order passed by the Additional Collector of Sales Tax, Northern Division, Ahmedabad, upon an application made by the appellants under Section 27(d) of the Bombay Sales Tax Act, 1953 (amended)...

Cloth Trading Co. Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Judge : K Sen, R Mehta, S Parikh

Subject : Other Taxes

Reported in : 196011STC28Tribunal

1. In this case the only point taken by Mr. N.C. Mehta for the applicants is that the authorities below have erred in passing an order of assessment and also an order regarding penalty in the...

income-tax Officer Vs. Manubhai K. Mehta

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Judge : K Dixit, R Mehta

Subject : Direct Taxation

Reported in : (1990)32ITD117(Ahd.)

1. The first ground of appeal is that the A.A.C. erred in holding that the amount of Rs. 39,554 representing accumulation of superannuation fund received from the employer was exempt under Section 10(13) (ii).2. The assessee...

Tedco Investment and Financial Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Judge : R Mehta, Vice, D Singh

Subject : Direct Taxation

1. Diva Singh, JM - This is an appeal filed by the assessee against the order dated 1-2-2002 of CIT(A)-XIX, New Delhi pertaining to 1998-99 assessment year.2. The grounds raised by the assessee were argumentative in...

Addy Pharmacy Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Judge : K Sen, M Vakil, R Mehta

Subject : Land Acquisition

Reported in : 19567STC340Tribunal

1. These revision applications are concerned with three periods of assessment, viz. 1st July, 1947, to 2nd March, 1948 ; 3rd March, 1948, to 13th April, 1949, and 14th April, 1949, to 6th November, 1949.During the...

Oriental Building and Furnishing Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Judge : R Mehta, B Saluja

Subject : Direct Taxation

Reported in : (1995)53ITD198(Delhi)

1. The assessee is in appeal against separate orders of CIT(A)-XII, New Delhi dated 9-9-1992, 19-7-1993 and 20-7-1993 for the assessment years 1989-90 and 1990-91. As the three appeals involve common issues, the same are being...

Erach S. Mehta Vs. Second Assistant Controller of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Judge : U Shah, R Mehta

Subject : Direct Taxation

Reported in : (1987)22ITD266(Ahd.)

1. The accountable person by means of this appeal has challenged the action of the OED (A) by means of the following two specific grounds : (1) The learned CED (A)-IV, Ahmedabad erred in holding that...

Kara Bhima Vs. Chief Controlling Revenue Authority

Court : Mumbai

Judge : Meena Y.R.,; Mehta D.A. and; Dave A.S., JJ.

Subject : Civil

Acts : Bombay Stamp Act, 1958 - Sections 9, 39, 53 and 56 - Schedule-I - Article 36; Gujarat Co-operative Societies Act, 1961

Reported in : 2008(3)BomCR910; AIR2007Guj198(FB); 2008AIHC33(Guj)(FB)

Mehta D.A., J.1. The Chief Controlling Revenue Authority, Gujarat State has referred the following two questions under Section 56 of the Bombay Stamp Act, 1958 (the Act):S(1) Whether the said instrument Titled as Deed of Simple...