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Commissioner of Income-tax Vs. Associated Cement Co. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B and 35B(1)

Reported in : [1994]206ITR396(Bom)

Advocate for Appellant : G.S. Jetly, Sr. Adv.;Soli Dastur, Adv.

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

Commissioner of Income-tax Vs. Kamani Tubes Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2 to 28, 40A(5), 43, 43(5), 70, 71, 72, 73 and 73(1); Indian Contract Act, 1872 - Sections 63 and 73

Reported in : [1994]207ITR271(Bom)

Advocate for Appellant : G.S. Jetly, Adv.;U.B. Patel, 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 two questions of law for opinion :...

G.M. Breweries Ltd. and Another Vs. Union of India and Others

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36, 37 and 131; Wealth-Tax Act, 1957; Gift Tax Act, 1958

Reported in : 2000(2)BomCR160; (2000)2BOMLR308; (2000)161CTR(Bom)33; [2000]241ITR446(Bom); 2000(1)MhLj477

Advocate for Appellant : G.S. Jetly and ;Atul Tungare, Advs.

ORDERDr. B.P. Saraf, J.1. By this writ petition, the petitioners seek to challenge, the summons dated 2nd August, 1994 issued by the Income-Tax Officer (TDS) Circle-Thane and the summons dated 10th November, 1994 issued by the...

Commissioner of Income Tax Vs. New Standard Engineering Company Limite ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : [1994]208ITR710(Bom)

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

Dr. B.P. Saraf, J.1. By this reference under s. 256(1) of the IT Act, 1961, made at the instance of the Revenue, the Tribunal has referred the following question of law for opinion : 'Whether, on...

Commissioner of Income-tax Vs. Sandoz (India) Ltd

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32, 35 and 35(1)

Reported in : [1994]206ITR385(Bom)

Advocate for Appellant : G.S. Jetly Adv.;R. Murlidhar, Adv.

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

Commissioner of Income-tax Vs. V.S. Dempo and Co. Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1994]206ITR291(Bom)

Advocate for Appellant : G.S. Jetly, Sr. Adv. and ;P.S. Jetly, Adv.

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

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Advocate for Appellant : G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A

V.C. Daga, J.1. These petitions seek to challenge the constitutional validity of the Maharashtra Tax on Luxuries Act, 1987 as amended by Maharashtra Tax Laws (Levy and Amendment) Act, 2001, being Maharashtra Act No. 22 of...

A-z (industrial) Premises Vs. Competent Authority, Iac

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1985)12ITD451(Mum.)

1. These two appeals are filed by A-Z (Industrial) Premises Co-operative Society Ltd. and by Shri N.M. Virwani, against the order of acquisition passed by the competent authority under Section 269F(6) of the Income-tax Act, 1961...

Raymond Woollen Mills Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD64(Mum.)

1. The assessee is a manufacturer of woollen material from mostly imported wool and exports them. Different grounds of appeal have been raised. These are considered seriatim.2. Disallowance under Section 40(c)/40A(5) of the Income-tax Act, 1961:...

Gannon Dunkerley and Co. and ors. Vs. State of Rajasthan and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 269, 366 and 366(29A); Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 14 and 15; Rajasthan Sales Tax Act, 1954 - Sections 5(3); Rajasthan Sales Tax Rules, 1955 - Rule 29(2)

Reported in : 1993(37)KarLJ279; 1992(3)SCALE173; (1993)1SCC364; [1992]Supp3SCR103; [1993]88STC204(SC)

Advocate for Appellant : R.P. Gupta; Anil kumar Sangal,;Aruneshwar Gupta; Jain, Jain Hansaria,;Anil K. Jha;

S.C. Agrawal, J. 1 Having heard learned Counsel in SLP(C) Nos. 3365-68 of 1992 we hereby grant special leave to appeal and proceed to dispose of the appeals.2. These appeals arising from the judgment of the...