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Commissioner of Income-tax Vs. Shree Krishna Properties Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]205ITR308(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Ajjt K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of this...

Commissioner of Income-tax Vs. National and Grindlays Bank Ltd. (Now K ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 40, 56 and 80M

Reported in : [1993]202ITR559(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Ajit K. Sengupta, J.1. At the instance of the Commissioner of Income-tax, West Bengal-IV, the following questions of law were referred to this court under Section 256(2) of the Income-tax Act, 1961, for the assessment year...

Commissioner of Income-tax Vs. Rupa Traders

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143, 185 and 246; ;Income Tax Rules, 1962 - Rule 45

Reported in : [1979]118ITR412(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Dipak Kumar Sen, J.1. In this reference arising out of an application of the Commissioner of Income-tax, West Bengal-V, Calcutta, under Section 256(1) of the I.T. Act, 1961, the question of law which has been referred...

Surajmal Ganeshram Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143, 144, 147 and 246; ;Indian Income Tax Act, 1922 - Sections 23(4), 30 and 34

Reported in : [1979]120ITR715(Cal)

Advocate for Appellant : Sanjoy Bhattacharyya, Adv.

C.K. Banerji, J. 1. This reference arises out of the income-tax assessment of Surajmal Ganeshram, an unregistered firm, the assessee, for the assessment year 1947-48, for which the relevant previous year in respect of income from...

income-tax Officer Vs. Gopalpur Tea Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1985)12ITD259(Kol.)

1. The dispute in this appeal relates to the claim for Rs. 4,07,776, which the assessee had paid to its employees under the head 'Labour welfare and incentive'. The ITO noticed that the assessee actually paid...

Commissioner of Income-tax Vs. Shree Krishna Properties Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1993]205ITR308(Cal)

AJIT K. SENGUPTA J. - In this reference under section 256(2) of the Income-tax Act, 1961, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of...

Commissioner of Income-tax Vs. Straw Products Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 19

Reported in : [1987]165ITR225(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Suhas Chanpra Sen, J.1. The following question of law has been referred to us by the Tribunal at the instance of the Revenue:' Whether, on the facts and in the circumstances of the case and in...

Commissioner of Income-tax Vs. Bharat General and Textile Industries L ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43, 43(1), 43A(1), 43A(2) and 256(1); ;Finance (No. 2) Act, 1967 - Section 17; ;Indian Income Tax Act, 1922 - Section 10(2); ;Factories Act, 1948 - Sections 49 and 79; ;Wealth Tax Act, 1957; ;Gratuity Act; ;Constitution of India - Articles 278 and 372

Reported in : (1986)56CTR(Cal)237,[1986]157ITR158(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, the following two questions have been referred to this court for the...

Commissioner of Income-tax Vs. Jai Hind Investment Industries (P.) Ltd ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(22), 37, 57 and 80M

Reported in : [1993]202ITR316(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Suhas Chandra Sen, J.1. The Tribunal has referred the following three questions of law to this court under Section 256(1) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the...

Commissioner of Income-tax Vs. Smt. Dipali Goswami

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15, 16 and 17

Reported in : (1986)51CTR(Cal)139,[1985]156ITR36(Cal)

Advocate for Appellant : B.K. Naha, Adv.

Ajit Kumar Sengupta, J.1. Smt. Dipali Goswami, the respondent assessee, is the widow of the late Gurdas Goswami, an I.A.S. Officer of West Bengal Cadre, who had been employed under the United Nations Organisation. During his...