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C.J. Thakar (A. P.) Vs. Controller of Estate Duty
Mumbai
Oct-19-1992
Direct Taxation
Estate Duty Act, 1953 - Sections 7
[1995]214ITR323(Bom)
L.S. Dewani, Adv.
V.A. Mohta, J.1. The following two questions are referred under section 64(1) of the Estate Duty Act, 1953, to this court at the behest of the accountable person : '(1) Whether the firm, 'Messrs. J. M....
Tag this Judgment! AI Brief & AskGhanshyam Das Vs. Regional Assistant Commissioner of Sales Tax, Nagpur
Supreme Court of India
Aug-16-1963
Sales Tax
Central Provinces and Berar Sales Tax Act, 1947 - Sections 10(1), 10(3), 11(2) and 11-A
AIR1964SC766; [1964]51ITR557(SC); 1964MhLJ574(SC); [1964]4SCR436; [1963]14STC976(SC)
Mr. J. M. Thakar
CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 101 and 102 of 1961. Appeals from the order dated December 13, 1957, of the Madhya Pradesh High Court in Letters Patent Appeals Nos. 208 and 207 of 1956...
Tag this Judgment! AI Brief & AskJamnadas Daga Vs. the Commissioner of Income-tax, Madhya Pradesh and B ...
Mumbai
Sep-03-1957
Direct Taxation
Income-tax Act, 1922 - Sections 6, 10, 14, 14(2), 14(3), 14(4), 14(5), 16(1), 23(5), 24 and 24(1); Code of Civil Procedure (CPC), 1908; Finance Act, 1956
AIR1958Bom239; (1957)59BOMLR1216; ILR1958Bom365; [1958]33ITR274(Bom)
J.M. Thakar, Adv.
Tendolkar, J. 1. On this Reference the Tribunal has stated to us two questions raised at the instance of the assessee and one question raised at the instance of the Income-tax Commissioner. The assessee before us...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Tribuwandas Gulabchand and Brothers, Nagpur Vs. the State of Maharasht ...
Mumbai
Aug-12-1964
Sales Tax
Central Proviences and Berar Sales Tax Act, 1947 - Sections 23(1)
[1965]16STC452(Bom)
F.S. Nariman, Adv., i/b., ;J.M. Thakar, ;C.J. Thakar, ;H.M. Thakar and ;P.D. Thakar, Advs.
Abhyankar, J.1. This is a reference at the instance of the assessee made by the Sales Tax Tribunal under section 23(1) of the C.P. and Berar Sales Tax Act. 2. The question that is referred is...
Tag this Judgment! AI Brief & AskHirji Kalyanji Wadera Vs. the State of Maharashtra
Mumbai
Jul-28-1964
Sales Tax
Central Proviences and Berar Sales Tax Act, 1947 - Sections 23(7) and 27A; ;Constitution of India - Article 286(1) and 286(2)
[1965]16STC502(Bom)
J.M. Thakar, ;H.M. Thakar, ;P.D. Thakar, ;C.J. Thakar and ;M.S. Gupta, Advs.
Abhyankar, J.1. This order will govern the disposal of all the three references made by the Sales Tax Tribunal, Bombay, in respect of the same assessee Shri Hirji Kalyanji, at whose instance identical questions of law...
Tag this Judgment! AI Brief & AskPadgilwar Brothers Vs. Commissioner of Income-tax, Poona
Mumbai
Apr-02-1969
Direct Taxation
Income Tax Act, 1961 - Sections 271, 271(1), 274, 274(1) and 274(2)
[1971]81ITR258(Bom)
J.M. Thakar, ;P.D. Thakar and ;C.J. Thakar, Advs.
Abhyankar, J. 1. The following questions said to arise out of the order of the Income-tax Appellate Tribunal are referred to this court : '(1) In view of the concession of the assessee that penalty was...
Tag this Judgment! AI Brief & AskPadgirwar Brothers Vs. Commissioner of Income-tax, Poona
Mumbai
Apr-01-1969
Direct Taxation
Income Tax Act, 1961 - Sections 36 and 36(2)
[1971]80ITR96(Bom)
J.M. Thakar, ;P.D. Thakar and ;C.J. Thakar, Advs.
Abhyankar, J. 1. The question referred by the Income-tax Appellate Tribunal is as follows : 'Whether, on the facts and in the circumstances of the case, the amount advanced by the assessee firm to Shri V....
Tag this Judgment! AI Brief & AskR.B. Bansilal Abirchand Spinning and Weaving Mills Vs. Commissioner of ...
Mumbai
Mar-17-1969
Direct Taxation
Income Tax Act, 1922 - Sections 13
[1970]75ITR260(Bom)
J.M. Thakar and ;C.J. Thakar, Advs.
Abhyankar, J.1. This judgment will govern the references in all these cases. In all these references, there is one common question referred. In addition, there is a second question referred in Income-tax Reference No. 66/63 and...
Tag this Judgment! AI Brief & AskJamnadas and anr. Vs. Commissioner of Wealth-tax, Bombay and anr.
Mumbai
Nov-13-1964
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 3, 4, 5, 14, 14(2), 15, 16, 17, 18, 19, 21, 25(1) and 30
[1965]56ITR648(Bom); 1965MhLJ55
J.M. Thakar, ;P.D. Thakar and ;C.J. Thakar, Advs.
K.K. Desai, J.1. In this petition under article 226 of the Constitution, the petitioners who are the joint executors appointed by the last will and testament dated April 8, 1959, of one Sohadradevi N. Daga, have...
Tag this Judgment! AI Brief & AskGhanshyamdas Chhotalal Vs. Sales Tax Officer and ors.
Madhya Pradesh
Oct-16-1963
Sales Tax
Central Provinces and Berar Sales Tax Act, 1947 - Sections 2, 11, 11(5), 22A, 22A(1) and 22A(2); Madhya Pradesh Sales-tax (Amendment) Act, 1953 - Sections 11(5) and 24; Partnership Act, 1932 - Sections 47 and 49
AIR1964MP161; [1964]15STC128(MP)
J.M. Thakar, ;H.M. Thakar and ;A.L. Halve, Advs.
Dixit, C.J. 1. By this application under Articles 226 and 227 of the Constitution, the petitioner questions the legality of the assessment to sales tax made against a partnership firm doing business under the name and...
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