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Nov 30 1994

Commissioner of Income-tax Vs. Gopalkrishna M. Singre and Others

Court : Mumbai

Decided on : Nov-30-1994

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 67, 67(2) and 80L

Reported in : (1995)126CTR(Bom)304; [1995]214ITR443(Bom)

Advocate for Appellant : G.S. Jetley, Adv.

Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the following question of law has been referred by the Income-tax Appellate Tribunal, Pune Bench,...

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Nov 23 1994

Commissioner of Income-tax Vs. Sterling Foods (Goa)

Court : Mumbai

Decided on : Nov-23-1994

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33B, 80J and 80HH

Reported in : (1995)127CTR(Bom)30; [1995]213ITR851(Bom)

Advocate for Appellant : G.S. Jetley, Adv.

Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law to this court for...

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Feb 02 1993

Commissioner of Income Tax Vs. Hukumchand Mills Ltd.

Court : Mumbai

Decided on : Feb-02-1993

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1) and 263, Cotton Textiles (Control) Order, 1948 - 21C(1)

Reported in : [1993]202ITR474(Bom)

Advocate for Appellant : G.S. Jetley, Adv.;P.C. Tripathi, Adv.

Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the following two question of law have been referred by the Tribunal to this court at the instance of the Revenue...

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Jan 27 1993

Commissioner of Income-tax Vs. Kirloskar Cummins Ltd.

Court : Mumbai

Decided on : Jan-27-1993

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37

Reported in : (1993)114CTR(Bom)47; [1993]202ITR36(Bom)

Advocate for Appellant : G.S. Jetley, Adv.;G. Krishnan, Adv.

Dr. B.P. Saraf J.1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law to this court...

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Dec 07 1994

Commissioner of Wealth-tax Vs. State Bank of India

Court : Mumbai

Decided on : Dec-07-1994

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15), 11 and 13; Wealth Tax Act, 1957 - Sections 2, 3, 5, 5(1), 21, 21(1) and 27(1)

Reported in : (1995)125CTR(Bom)461; [1995]213ITR1(Bom)

Advocate for Appellant : G.S. Jetley, Adv.

Dr. B.P. Saraf, J.1. By this reference made under section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue, the following question has been referred by the Tribunal to this court for opinion...

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Feb 02 1993

Commissioner of Income-tax Vs. Super Tool Co. Pvt. Ltd.

Court : Mumbai

Decided on : Feb-02-1993

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(47), 84, 84(1) and (2) and 147

Reported in : (1993)114CTR(Bom)153; [1993]202ITR50(Bom)

Advocate for Appellant : G.S. Jetley, Adv.;S.J. Mehta, Adv.

DR. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for opinion...

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Jul 01 1998

Murlidhar Bhagwandas Vs. Commissioner of Income-tax

Court : Mumbai

Decided on : Jul-01-1998

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : [1998]234ITR548(Bom)

Advocate for Appellant : G.S. Jetley, ;P.S. Jetley and ;A.S. Tungare, Advs., i/b., S.H. Paralkar, Adv.

B.P. Saraf, J. 1. By this reference under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal ('the Tribunal'), has referred the following question of law to this court for opinion at the instance...

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Nov 25 1994

Commissioner of Income-tax Vs. Fazalbhoy Ibrahim and Co. P. Ltd.

Court : Mumbai

Decided on : Nov-25-1994

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J

Reported in : (1995)126CTR(Bom)242; [1995]214ITR239(Bom)

Advocate for Appellant : G.S. Jetley, Adv.

Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the following question has been referred by the Income-tax Appellate Tribunal to this...

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Oct 08 1994

Commissioner of Income-tax Vs. Sudhir Jayantilal Mulji

Court : Mumbai

Decided on : Oct-08-1994

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 53 and 54

Reported in : (1995)127CTR(Bom)101; [1995]214ITR154(Bom); 1995(2)MhLj348

Advocate for Appellant : G.S. Jetley, Adv.

Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 961, made at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law to this...

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Dec 13 1994

Commissioner of Wealth-tax Vs. G. M. Abhayankar and Others (Huf)

Court : Mumbai

Decided on : Dec-13-1994

Subject : Direct Taxation

Acts : Wealth Tax Rules, 1957 - Rule 1(D); Wealth Tax Act, 1957 - Sections 27(1)

Reported in : [1995]214ITR269(Bom)

Advocate for Appellant : G.S. Jetley, Adv.

DR. B.P. Saraf, J. 1. By this reference under section 27(1) of the Wealth-tax Act, 1957, the Income-tax Appellate Tribunal; Bombay Bench 'C', Bombay, has referred the following question of law to us for opinion :...

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