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Colaba Central Co-operative Consumers' Wholesale and Retail Stores Ltd ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 4, 28, 37, 37(1) and 257

Reported in : [1998]229ITR209(Bom)

Advocate for Appellant : K.B. Bhujle and ;A. Jasani, Advs.

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

Krishna Sahakari Sakhar Karkhana Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1962 Sections 37, 37(1) and 263; Maharashtra Co-operative Societies Act - Sections 68

Reported in : [1998]229ITR577(Bom)

Advocate for Appellant : S.N. Inamdar and ;K.B. Bhujle, Advs.

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 at the instance of the...

Cit Vs. Ratnagiri Distt. Central Co-op. Bank Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]120TAXMAN77(Bom)

Advocate for Appellant : R.V. Desai, J.P. Deodhar and P.S. Jetly, for the Revenue S.N. Inamdar, P.Y. Vaidya, V.H. Patil, Ms. Jyoti Dialani, S.M. Lala, K.B. Bhujle, B.R. Naik and P.R. Naik, for the Assessee

Daga, J.The common issue raised in the present cases by the revenue centres around the question as to whether the interest accrued on the investment made in Indira Vikas Patra (IVP) is an income arising out...

Colaba Central Co-operative Consumers Wholesale and Retail Stores Ltd. ...

Court : Mumbai

Subject : Direct Taxation

Reported in : (1997)142CTR(Bom)394

DR. B. P. SARAF, J. :By this reference under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee...

Commissioner of Income-tax Vs. Kirloskar Tractors Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37; Foreign Exchange Regulation Act, 1973 - Sections 9

Reported in : [1998]231ITR849(Bom)

Advocate for Appellant : V. Balasubramanian, ;J.P. Deodhar and ;P.S. Jetley, Advs.

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 three questions of law to this court for opinion at the instance of the...

Polyolefins Industries Ltd. Vs. Kosmek Plastics Manufacturing Co. Ltd.

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 476, 520, 529, 529A, 530 and 530(1); Income Tax Act, 1961 - Sections 45, 178, 178(1), (2) and (3) and 220

Reported in : 1998(2)ALLMR277; [1999]98CompCas481(Bom); [2000]242ITR269(Bom)

Advocate for Appellant : K.B. Bhujle, Adv.;T.U. Khatri, Adv.

A.P. Shah, J.1. The short question which falls for consideration is whether the capital gains tax arising out of the sale of the assets of the company in liquidation by the official liquidator can be satisfied...

New Excelsior theatre Pvt. Ltd. Vs. M. B. Naik, Income-tax Officer, an ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3), 144(B), 147, 147(A), 148 and 263

Reported in : (1990)83CTR(Bom)62; [1990]185ITR158(Bom)

Advocate for Appellant : K.B. Bhujle, Adv.

T.D. Sugla, J.1. The petitioner is a limited company. The proceedings relate to its assessment for the assessment year 1975-76. Return for the year was originally filed on March 25, 1976, and the assessment was completed...

Mrs. Amarjit Thapar and ors. Vs. S.K. Laul, Chief Engineer and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269U(1), 269UD and 269UD(1); Constitution of India - Article 226

Reported in : (2007)212CTR(Bom)185; [2008]298ITR336(Bom)

Advocate for Appellant : K.B. Bhujle, Adv., i/b., S.V. Pikale and Co.

V.C. Daga, J.1. This petition is directed against the order dt. 15th Jan., 1993 (Exh. G) passed by the Appropriate Authority, Bombay under Section 269UD(1) of the IT Act, 1961 ('Act' for short) for compulsorily purchase...

Mahesh Chandra Overseas Corporation Vs. S.K. Shrivastav and Others

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3(4), 143(3), 144, 144B, 146, 147, 147B, 148 and 155

Reported in : [1990]185ITR336(Bom)

Advocate for Appellant : K.B. Bhujle, Adv.

T.D. Sugla, J.1. By this petition under article 226 of the Constitution of India, the petitioner, a partnership firm, carrying on business as a job contractor, i.e., supply of skilled, semi-skilled and unskilled labourers abroad, has...

Lalchand Tikamdas Makhija and Another Vs. J K Kuriyan, Commissioner of ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 164

Reported in : [1991]188ITR253(Bom)

Advocate for Appellant : K.B. Bhujle, Adv.

T.D. Sugla, J.1. This is case of a trust. The beneficiaries are three minors. The trustees are carrying on business the income from which is equally distributed amongst the minors in accordance with the terms of...