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Commissioner of Income Tax Vs. N.J. Pavri

Court : Mumbai

Subject : Direct Taxation

Reported in : (1999)153CTR(Bom)134

Advocate for Appellant : B.M. Chatteilee Mth R. V Desaiyb L.S. Shetty, for the Applicant J1). Mstlyhb Crawford Bayley & Co., for the Respondent

S.H. KAPADL4, J.:At the instance of the Department, the Tribunal has referred the following question for the opinion of this Court in respect of asst. yr. 1977-78, under s. 256(1) of the IT Act, 1961 :Whether,...

Commissioner of Income-tax Vs. Diners Business Services Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4 and 28

Reported in : (2003)185CTR(Bom)623; [2003]263ITR1(Bom)

Advocate for Appellant : R.V. Desai and ;P.S. Jetley, Advs., i/b., ;L.S. Shetty, Adv.

S.H. Kapadia, J.1. During the accounting year ending March 31, 1987, relevant to the assessment year 1987-88, the assessee had let out a portion of its commercial premises in Bombay and Hyderabad to Diners Club India...

Gawar Construction Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(2), 111 and 124

Reported in : 2009(111)BomLR4038; 2009(170)LC5(Bombay); 2009(243)ELT484(Bom)

Advocate for Appellant : L.S. Shetty, ;A.M. Sethna and ;Sachitra Shetty, Advs., i/b., L.S. Shetty and Associates

D.G. Karnik, J.1. Rule, by consent heard forthwith. The respondent No. 3 has not put any appearance though served.2. By this petition, the petitioner seeks a mandamus or a direction or order directing the Union of...

Commissioner of Income-tax Vs. Citibank N.A.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(42A), 45, 48 and 50

Reported in : (2003)182CTR(Bom)635; [2003]261ITR570(Bom); 2003(4)MhLj283

Advocate for Appellant : R.V. Desai and ;P.S. Jetley, Advs., i/b., ;L.S. Shetty, Adv.

S.H. Kapadia, J.1. For the assessment year 1979-80, the Department has come by way of reference under Section 256(1) of the Income-tax Act, 1961, for our opinion on the question quoted hereinbelow :'Whether, on the facts...

The Commissioner of Income-tax Vs. the Central Bank of India

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 18, 19, 20, 20(1), 20(2), 21, 30, 37, 80M and 256(1)

Reported in : (2003)184CTR(Bom)225; [2003]264ITR522(Bom)

Advocate for Appellant : R.V. Desai, Sr. Counsel and ;P.S. Jetly, Adv., i/b., L.S. Shetty & Co.

S.H. Kapadia, J.1. By order dated 29/1/19981, the Tribunal has referred to this Court under Section 256(1) of the Income-tax Act, the following question of law (which has been reframed by us) concerning Assessment Year 1970-71....

The Commissioner of Income-tax Vs. Bank of Maharashtra

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 5; Income Tax Act - Sections 256(1)

Reported in : 2003(6)BomCR93; (2003)184CTR(Bom)138; [2003]264ITR568(Bom); 2004(1)MhLj111

Advocate for Appellant : R.V. Desai, Sr. Counsel and ;P.S. Jetley, Adv., i/b., L.S. Shetty, Adv.

S.H. Kapadia, J.1. The assessee is a Banking Company. The Assessment Years with which we are concerned with in this Reference are 1983-84 to 1986-87 for which the relevant accounting periods ended on 31st December of...

The Commissioner of Income-tax Vs. Citibank N.A.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 17(1), 17(3), 40A(5) and 256(1)

Reported in : (2003)184CTR(Bom)228; [2003]264ITR18(Bom)

Advocate for Appellant : R.V. Desai, Sr. Counsel and ;P.S. Jetley, Adv., i/b., L.S. Shetty, Adv.

S.H. Kapadia, J.1. By Order dated 13th March 1995 passed by the Tribunal under Section 256(1) of the Income-tax Act, the following three Question have been referred for our opinion arising during the Assessment Year 1978-79....

The Commissioner of Income-tax Vs. the British Bank of Middle East

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act - Sections 40A(5) and 256(1); Income-tax Rules - Rule 3

Reported in : (2003)183CTR(Bom)488; [2004]265ITR31(Bom)

Advocate for Appellant : R.V. Desai, Senior Counsel and ;P.S. Jetley, Adv., i/b., ;L.S. Shetty, Adv.

S.H. Kapadia, J. 1. For the assessment Year 1983-84, the Department has come by way of Reference under Section 256(1) of the Income-tax Act for our opinion on the following three questions.'(1) Whether on the facts...

The Commissioner of Income-tax Vs. Kotak Mahindra Finance Limited

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act - Sections 115J, 115J(1A), 207, 208 to 219, 234B and 234C

Reported in : (2003)183CTR(Bom)491; [2004]265ITR119(Bom); 2003(3)MhLj876

Advocate for Appellant : R.V. Desai, Sr. Counsel and ;P.S. Jetly, Adv., i/b., L.S. Shetty, Adv.

S.H. Kapadia, J.1. Being aggrieved by the judgment and order dated 20/08/2001 passed by the Tribunal in Income-tax Appeal No. 9987/Bom/92 for Assessment Year 1989-90, the Department has come by way of appeal under Section 260A...

Commissioner of Income-tax Vs. Emirates Commercial Bank Ltd. (Now Know ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 32A(2), 40A(5) and 44C

Reported in : [2003]262ITR55(Bom)

Advocate for Appellant : R.V. Desai and ;P.S. Jetly, Advs., i/b., ;L.S. Shetty, Adv.

S.H. Kapadia J. 1. The Department has come by way of reference under Section 256(1) of the Income-tax Act, 1961, in respect of the assessment years 1983-84 and 1984-85. The questions referred to us for our...