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Tele Tube Electronics Ltd. Vs. Delhi Sales Tax Appellate Tribunal and ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act - Sections 45 and 45(1); Local Sales Tax Act; General Clauses Act - Sections 27; Delhi Sales Tax Rules, 1975 - Rule 46, 46(2) and 46(4)

Reported in : 101(2002)DLT337; 2003(67)DRJ68; [2003]132STC424(Delhi)

Advocate for Appellant : B.B. Ahuja, Sr. Adv. and; R.R. Dwivedi, Adv

Sharda Aggarwal, J.1. The present writ petition has been directed against a common order dated 31st January, 2001 of respondent No. 1 dismissing the petitioner's applications being reference No. 13-14-15-16/SII/97 under Section 45(1) of Delhi Sales...

Commissioner of Income Tax, Orissa and ors. Vs. N.C. Budharaja and Com ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A(2), 80HH(1), 80HH(2) and 84(2)

Reported in : AIR1993SC2529; 1994(45)ECC1; [1993]204ITR412(SC); JT1993(5)SC346; 1993(3)SCALE726; (1993)3SCC631; 1994Supp(1)SCC280; [1993]Supp2SCR185; [1993]91STC450(SC)

Advocate for Appellant : J. Ramamurti,; Mohan Vellapally,; B.B. Ahuja,;

B.P. Jeevan Reddy, J.1. Two groups of appeals are placed before us for hearing. The first group involves the interpretation of identical words occurring in Section 80-HH and Section 84 viz., 'manufacture or produce articles' whereas...

Bhai Sunder Dass and Sons Co. (P) Ltd. Vs. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2002]124TAXMAN685(Delhi)

Advocate for Appellant : B.B. Ahuja and; R.A. Dwivedi, for the assessed; Sanjeev Kha

D.K. Jain, J. At the instance of the assessed, the Tribunal, Delhi Bench 'D', has referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the following question, arising out...

Commissioner of Income-tax, Lucknow Vs. M/S. Onkar Saran and Sons

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 271(1); Income-tax Amended Act, 1968 - Sections 139(2) and 148

Reported in : AIR1992SC1139; (1992)103CTR(SC)293; [1992]195ITR1(SC); JT1992(2)SC567; 1992(1)KLT769(SC); 1992(1)SCALE651; (1992)2SCC514; [1992]2SCR187

Advocate for Appellant : B.B. Ahuja,; S. Rajappa,; P. Prameshwaran and;

ORDERRanganathan, J.1. Section 271(1)(c) of the Income-tax, 1961 provides for the levy of penalty in the case of persons who conceal or furnish inaccurate particulars of the income chargeable under the Act for any assessment year....

Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Advocate for Appellant : T.L.V. Iyer,; B.B. Ahuja,; Joseph Vellapally,;

M.B. Shah, J.Leave granted in SLP (Civil) Nos. 4373-74 of 1999;2. Question involved in these appeals is whether building which is used as a hotel or a cinema theatre can be considered to be apparatus or...

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Advocate for Appellant : M. S. Syali,;Kapilesh Manglik &; Aseem Chawla,;for the Appellan; B. B. Ahuja &;

ORDERNathu Ram, A.M.These are the appeals preferred by the assessees against the common order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax...

Janata Party Vs. Asstt. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)116

Advocate for Appellant : K. Sampath, for the assessed;B.B. Ahuja; & R.R. Dwivedi, for the Revenu

ORDERC.L. Bokolia, A.M.This appeal by a political party is directed against the order of the Commissioner (Appeals)XVII, New Delhi, dated 16-2-2000. Several grounds of appeal mainly impinging on the exemption under section 13A of the Income...

Commissioner of Wealth Tax, Bhopal Vs. Abdul HussaIn Mulla Muhammad Al ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(1)

Reported in : AIR1988SC1417; [1988]172ITR614(SC); JT1988(2)SC487; 1988(1)SCALE1112; (1988)3SCC562a; [1988]Supp1SCR227

Advocate for Appellant : B.B. Ahuja,; A. Subhashini and; K. C. Dua, Advs

1. These appeals, by special leave, by the Commissioner of Wealth-tax, Bhopal, arise out of the opinion rendered by the High Court of Madhya Pradesh, Bhopal, in four-consolidated wealth-tax references under Section 27(1) of the Wealth-tax...

Commissioner of Income-tax, Kerala Vs. V. Damodaran

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254 and 256(1)

Reported in : AIR1980SC478; (1979)13CTR(SC)191; [1980]121ITR572(SC); (1980)1SCC173; [1980]1SCR944

Advocate for Appellant : B.B. Ahuja and; A. Subhashini, Advs

R.S. Pathak, J.1. This is an appeal by certificate under Section 261 of the Income Tax Act, 1961 against the judgment of the High Court of Kerala interpreting the words 'accumulated profits' in Section 2(6A)(e) of...

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), (1A) and (14), 28, 40 and 64

Reported in : (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

Advocate for Appellant : K.M.L. Majele,; B.B. Ahuja,; R.C. Beri,;

Dr. M.K. Sharma, J.1. As the questions of law referred to us for our opinion in these references involve identical questions of law with only some textual changes, we propose to dispose of these references by...