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Commissioner of Income-tax Vs. Subhulaxmi Mills Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32, 33, 79 and 261; Income-tax Act, 1988

Reported in : [2001]249ITR795(SC)

Advocate for Appellant : J. Ramamurthy, Sr. Adv. and; S.N. Terdol, Adv

ORDER1. In this case, certificate has been granted by the High Court under Section 261 of the Income-tax Act, 1961, only with respect to question Nos. 2, 3 and 4, which read thus (see : [1983]143ITR863(Guj)...

Commissioner of Income Tax Vs. B. Posetty and Co.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1997]223ITR333(SC); [1997]97TAXMAN117(SC)

Advocate for Appellant : J. Ramamurthy, Senior Advocate (S.N. Terdol, Advocate, with him), for the appellant., V.A. Bobde, Senior Advocate, amicus curiae

K.S. PARIPOORNAN J. - The Revenue has filed this appeal against the judgement of the High Court of Andhra Pradesh dated August 22, 1977, rendered in case Referred No. 45 of 1975. The High Court granted...

Commissioner of Income-tax Vs. Western India Oil Distributing Co. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 10, 10(2) and 12

Reported in : [2001]249ITR517(SC)

Advocate for Appellant : J. Ramamurthy, Sr. Adv.,; S. Rajappa,; B.K. Prasad,;

ORDER1. We have heard Shri J. Ramamurthy, learned senior counsel appearing for the appellants in support of the appeal. We have also perused the impugned judgment of the High Court. In the impugned judgment the High...

Commissioner of Income Tax, Calcutta [Central] Vs. Paharpur Cooling To ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 to 150, 245A, 245C, 245D(1), 245D(4), 245E, 245F(1), 245F(2), 245H and 245I

Reported in : 1996IIAD(SC)629; (1996)132CTR(SC)290; [1996]219ITR618(SC); JT1996(3)SC144; 1996(2)SCALE655; (1996)8SCC154; [1996]3SCR187

Advocate for Appellant : J. Ramamurthi,; N. Satesh and; S.N. Terdol, Advs

B.P. Jeevan Reddy, J. 1. The Commissioner of Income Tax, Calcutta (Central) has preferred these appeals against the judgment and order dated March 1, 1979 made by the Settlement Commission under Section 245-D of the Income...

Additional Commissioner of Income Tax Vs. M. Nagappa and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [2001]249ITR342(SC)

Advocate for Appellant : J. Ramamurthy, Senior Advocate ;(S. N. Sikka, ;Renu George and ;B. K. Prasad, Advocates, with him) for the Revenue; Mukul Mudgal, Advocate, for the Assessee

ORDERThe judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram v. ITO : [1988]169ITR221(SC) .In that view of the matter, the judgment under appeal is set aside. The...

Commissioner of Income-tax Vs. Smt. Pelleti Srideramma

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(24) 27, 64(1) and 256; Indian Income Tax Act, 1922 - Sections 12-B and 16(3)

Reported in : AIR1996SC463; II(1995)BC592(SC); (1995)129CTR(SC)184; [1995]216ITR826(SC); JT1995(7)SC225; 1995(5)SCALE690; (1995)6SCC315; [1995]Supp4SCR206

Advocate for Appellant : J. Ramamurthy and; R Sathish, Advs

ORDERB.P. Jeevan Reddy, J.1. This appeal is preferred against the judgment of the Andhra Pradesh High Court answering the question referred to it in the negative, i.e., against the Revenue and in favour of the assessee....

State of Andhra Pradesh. Vs. Keesari Madhav Reddy and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Indian penal Code (IPC), 1860 - Sections 302, 498A, 304B,read with Section 34; Dowry Prohibition Act, 1961 - Section 6, 3, 4

1. The judgment will dispose of Criminal Appeal Nos. 339 of 2004 and 613 of 2006. They arise from the following facts: 1.1 The deceased Keesari Kalavathi, the daughter of P.Ws. 1 and 2 of village...

J.B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes, New Del ...

Court : Supreme Court of India

Subject : Direct TaxationFERA

Acts : Income Tax Act - Sections 80A, 80O and 85C; Finance Act, 1967

Reported in : 1996VIIIAD(SC)247; 1997AIHC1543; [1997]223ITR271(SC); JT1996(10)SC47; 1996(7)SCALE870; (1997)1SCC719; [1996]Supp8SCR145

Advocate for Appellant : V. Shani,; S. Rajappa, Advs

K.S. Paripoornan, J. 1. The petitioner in Writ Petition No. 3086 of 1987 in the High Court of Delhi, has filed this appeal against the judgment of the High Court dated 29.10.1987. The short matter that...

J. B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1997)137CTR(SC)287

K. S. PARIPOORNAN, J. :The petitioner in Writ Petition No. 3086 of 1987, in the High Court of Delhi, has filed this appeal against the judgment of the High Court dt. 29th Oct., 1987. The short...

Commissioner of Income Tax Vs. B. Posetty and Co.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1996)136CTR(SC)250

K. S. PARIPOORNAN, J. :The Revenue has filed this appeal against the judgment of the High Court of Andhra Pradesh dt., 22nd Aug., 1977 rendered in Case Ref. No. 45 of 1975. The High Court granted...