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Controller of Estate Duty Vs. Abbas Yar Jung and ors.
Andhra Pradesh
Sep-05-1988
Direct Taxation
[1989]175ITR447(AP)
M.S.N. Murthy, Adv.
M.N. Rao, J.1. The question referred for the decision of this court at the instance of the Revenue is : 'Where the final valuation of the asset is known, on the date of determination of the...
Tag this Judgment! AI Brief & AskController of Estate Duty, Hyderabad Vs. Estate of Late Sri Muppana So ...
Andhra Pradesh
Dec-28-1982
Direct Taxation
Estate Duty Act, 1953 - Sections 3(1), 7, 10, 11 and 40
[1984]148ITR36(AP)
M.S.N. Murthy, Adv.
Jeevan Reddy, J.1. The question referred for our opinion under s. 64(1) of the E.D. Act, 1953, is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Puttaiah Seshaiah and Co.
Andhra Pradesh
Jan-19-1983
Direct Taxation
Income Tax Act, 1961 - Sections 28
(1983)37CTR(AP)69; [1984]146ITR168(AP)
M.S.N. Murthy, Adv.
Jeevan Reddy, J.1. The question referred to us under s. 256(1) of the I.T. Act is : 'Whether on the facts and in the circumstances of the case, the assessee is entitled to the set off...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Income-tax, Andhra Pradesh Vs. Chandulal
Andhra Pradesh
Mar-27-1984
Direct Taxation
Income Tax Act, 1961 - Sections 69, 260, 271, 271(1) and 274
(1985)48CTR(AP)23; [1985]152ITR238(AP)
M.S.N. Murthy, Adv.
Anjaneyulu, J.1. The Income-tax Appellate Tribunal has refer the following question of law for the opinion of this court under s. 256(1) - of the I.T. Act, 1961 : 'Whether, on the facts and in the...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Suresh Chandra Jain
Andhra Pradesh
Mar-07-1988
Direct Taxation
Income Tax Act, 1961 - Sections 2(14), 2(47), 33, 34, 34(3), 34(3), 45, 155 155(5) and 261
(1988)71CTR(AP)42; [1989]178ITR241(AP)
M.S.N. Murthy, Adv.
Y.V. Anjaneyulu, J.1. This is a reference at the instance of the Commissioner of Income-tax under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Two questions are referred for the consideration...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Andhra Pradesh-iv Vs. Nalli Venkataramana ...
Andhra Pradesh
Apr-18-1983
Direct Taxation
Income Tax Act, 1961 - Sections 36 and 185; ;Andhra Pradesh Excise Act, 1968 - Sections 15; Andhra Pradesh Excise Rules, 1969 - Rule 19
(1984)38CTR(AP)17; [1984]145ITR759(AP)
M.S.N. Murthy, Standing Counsel
Jagannadha Rao, J. 1. These two references at the instance of the Commissioner of Income-tax, Andhra Pradesh, raise certain common questions of law and can be disposed of together. 2. We shall first advert to the...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Sri Venkateswara Hatcheries (P) Ltd.
Andhra Pradesh
Feb-29-1988
Direct Taxation
Income Tax Act, 1961 - Sections 20(2), 32A, 35C, 54E, 80J(4), 80K, 80M, 80AB, 80CC(6), 80HH, 80JJ, 80QQ, 80GGA(4), 80HHA, 80HHB(5) and 104
(1988)71CTR(AP)80; [1988]174ITR231(AP)
M.S.N. Murthy and ;A.V. Krishnakandinya, Advs.
Anjaneyulu, J.1. This reference arises under the Income-tax Act, 1961, and it is made by the Income-tax Appellate Tribunal, Hyderabad Bench, under section 256(1) of the Income-tax Act, 1961 ('the Act' for short), at the instance...
Tag this Judgment! AI Brief & AskY.V. Anjaneyulu Vs. Income-tax Officer
Andhra Pradesh
Sep-15-1989
Direct Taxation
Income Tax Act, 1961 - Sections 37(2), 70, 71, 72, 73, 74, 139, 143, 143(3), 147, 148, 148(1), 148(2), 149, 256(2) and 263; Gift Tax Act, 1958 - Sections 5(1)
(1990)89CTR(AP)43; [1990]182ITR242(AP)
Y. Ratnakar and ;Dastur, Advs.
Seetharam Reddy, J. 1. The petitioner who was a legal practitioner and was later elevated as a judge of this court in November, 1983 (since recently retired), impugns the validity of the note dated March 10,...
Tag this Judgment! AI Brief & AskGhiasuddIn Babu Khan Vs. Commissioner of Income-tax
Andhra Pradesh
Apr-22-1985
Direct Taxation
Income Tax Act, 1961 - Sections 64, 64(1), 256(2) and 296; Wealth Tax Act, 1957 - Sections 4(1)
[1985]153ITR707(AP)
K.G. Kannabhiran, Adv.
Jeevan Reddy, J. 1. (R.C. No. 108 of 1977) The Income-tax Appellate Tribunal, Hyderabad, referred the following question for the opinion of this court, under s. 256(2) of the I.T. Act : 'Whether, on the facts...
Tag this Judgment! AI Brief & AskSkoda Export Vs. Additional Commissioner of Income-tax, Andhra Pradesh
Andhra Pradesh
Nov-29-1982
Direct Taxation
Income Tax Act, 1961 - Sections 9
(1983)37CTR(AP)77; [1983]143ITR452(AP)
S. Parvatha Rao, Adv.
Jeevan Reddy, J. 1. The question referred for our opinion, under s. 256(1) of the I.T. Act, 1961, is : 'Whether, on the facts and in the circumstances of the case, any income accrued or arose...
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