Advanced Search Results

Commissioner of Wealth-tax Vs. G.E. Narayana and Others

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 3, 14, 19, 19A, 20 and 21; Income Tax Act, 1961 - Sections 3, 4, 20, 159, 171 and 171A

Reported in : [1992]193ITR41(KAR); [1992]193ITR41(Karn)

Advocate for Appellant : G. Chanderkumar and ;S.R. Shivaprakash, Advs.

K. Shivashankar Bhat, J. 1. In T. R. C. Nos. 23 and 24 of 1987, the following question is required to be answered under the provision of the Wealth-tax Act, 1957 ('the Act' for short) :...

Sri Krishnarajendra Mills Ltd. Vs. Assistant Collector of C. Ex.

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9B, 10, 56, 173B, 173(B)(2A) and 173CC; Central Excise Act, 1944 - Sections 12A and 114

Reported in : 1991(32)ECC292; 1991LC62(Karnataka); 1991(55)ELT178(Kar); 1990(3)KarLJ461

Advocate for Appellant : Shri G. Chanderkumar, Adv.

ORDERChandrakantaraj Urs, J.1. The petitioner, when the petition was presented was a going concern registered under the Companies Act, 1956 manufacturing textiles, including yarn, in what is commonly termed as a composite textile mill. Since then...

T.S. Narayana Rao Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (1990)(50)ELT328Tri(Chennai)

1. This appeal is directed against the order of the Collector of Customs, Bangalore dated 23-01-1989 imposing a penalty of Rs. 4,000/- on the appellant under Section 112 of the Customs Act, 1962 ('the Act' for...

Kodiyal Foods and Fats Pvt. Ltd. Vs. Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 263; Income Tax Rules, 1962 - Rule 5

Reported in : (1991)97CTR(Kar)31; [1992]193ITR411(KAR); [1992]193ITR411(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

K. Shivashankar Bhat, J.1. The question referred to us reads thus :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the view of the commissioner that the assesses-company...

State of Karnataka Vs. Cantreads Private Limited

Court : Karnataka

Subject : Civil

Acts : Karnataka Forest Act, 1963 - Sections 2(7)

Reported in : ILR1991KAR1371; 1991(1)KarLJ500

Advocate for Appellant : H.L. Dattu, Govt. Adv. and ;G. Chander Kumar, Adv.

Mohan, C.J.1. All these Writ Appeals and the Writ Petition can be dealt with under a common Judgment since the point involved is one and the same, namely, whether R.M.A. rubber sheets of various grades could...

Commissioner of Income-tax Vs. Mahalinga Setty and Co.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 32A, 32A(1), 32A(2) and 80HH

Reported in : (1992)102CTR(Kar)305; [1992]195ITR526(KAR); [1992]195ITR526(Karn)

Advocate for Appellant : Deokinandan, Adv.

K. Shivashankar Bhat, J.1. The two questions referred under the provisions of the Income-tax Act, 1961, read thus : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in...

Commissioner of Income-tax Vs. Electronics Research Industries Pvt. Lt ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A and A(1), 33, 33(1), 43 and 43(3) and (4)

Reported in : (1991)97CTR(Kar)51; [1991]192ITR20(KAR); [1991]192ITR20(Karn)

Advocate for Appellant : G. Chanderkumar, Adv.

K. Shivashankar Bhat, J.1. The following question has been referred to us for consideration under the provisions of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Appellate...

Raletronics Ltd. Vs. Union of India

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 4, 173C and 209A; Central Excise Act, 1944 - Sections 2, 4, 11A, 12A, 14, 18 and 22

Reported in : 1994(45)ECC116; 1994(71)ELT26(Kar)

Advocate for Appellant : Shri G. Chanderkumar, Sr. Counsel

ORDER1. The first petitioner in W.P. 20461/89 is a Company engaged in the manufacture of television (T.V.) sets at Bangalore. For the sake of convenience it will be referred as the 'Manufacturing Company'. The petitioner in...

Central Board of Direct Taxes and Others Vs. Chowgule and Co. Ltd. and ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 5(2), 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43C, 44, 44A, 44B, 172, 172(1) and 172(2)

Reported in : [1991]192ITR40(KAR); [1991]192ITR40(Karn)

Advocate for Appellant : G. Chanderkumar, Adv.

K. Shivashankar Bhat, J.1. The first respondent in each of these appeals is the petitioner who filed the writ petitions. In the writ petitions, two letters dated February 22, 1988, and October 11, 1988, addressed by...

Commissioner of Income-tax Vs. B.V. Ramachandrappa and Sons

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37

Reported in : (1991)97CTR(Kar)180; [1991]191ITR34(KAR); [1991]191ITR34(Karn); 1991(1)KarLJ413

Advocate for Appellant : G. Chanderkumar, Adv.

K. Shivashankar Bhat, J.1. The following question of law has been referred under the provisions of the Income-tax Act, at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the...