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Plaintiff: n u raval · Page 1 of about 48 results (0.107 seconds)

Apr 03 1981

Commissioner of Income-tax, Gujarat-i Vs. Keshavlal Prabhudas Shah

Court : Gujarat

Decided on : Apr-03-1981

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(2)

Reported in : (1981)24CTR(Guj)178; [1981]131ITR229(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Mankad, J. 1. The Income-tax Appellate Tribunal has, at the instance of the Commissioner of Income-tax, Gujarat-I, Ahmedabad, referred the following question under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'),...

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Oct 10 1980

Commissioner of Income-tax, Gujarat-i Vs. Bharat Vijay Mills Ltd.

Court : Gujarat

Decided on : Oct-10-1980

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(5), 10(6), 21C(1), 28, 29, 30, 31, 32, 33, 34, 35, 36, 36(1), 37, 37(1), 38, 39, 40, 40A, 40A(1), 40A(5), 41, 42 and 43A

Reported in : [1981]128ITR633(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Majmudar, J.1. The Commissioner of Income-tax, Gujarat-I, has got two question of law referred to us by the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', for our opinion as per the provision of s. 256(1) of the...

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Oct 01 1980

Commissioner of Gift-tax, Gujarat Vs. Ansuya Sarabhai-(Decd)

Court : Gujarat

Decided on : Oct-01-1980

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2 and 4(1)

Reported in : (1981)22CTR(Guj)201; [1982]133ITR108(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Majmudar, J. 1. At the instance of the revenue, a question of law has been referred to us by the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', for out opinion under s. 26(1) of the G. T....

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Aug 29 1980

Commissioner of Income-tax, Gujarat-iii Vs. Minor Bababhai Alias Lavku ...

Court : Gujarat

Decided on : Aug-29-1980

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(17), 2(47), 45, 45(1), 46(2), 48, 53, 54, 54B, 54D, 54E and 71

Reported in : [1981]128ITR1(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Majmudar, J.1. The Income-tax Appellate Tribunal, Ahmedabad, Bench 'B', has referred to us a question of law for our opinion under s. 256(1) of the I.T. Act, 1961, at the instance of the revenue. The said...

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Oct 14 1980

Commissioner of Income-tax, Gujarat-v Vs. Dilip Engineering Works

Court : Gujarat

Decided on : Oct-14-1980

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 2(47), 31(1), 32(1A), 34, 41(2), 45 and 47

Reported in : (1981)21CTR(Guj)213; [1981]129ITR688(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Majmudar J. 1. The Commissioner of Income-tax, Gujarat-V, Ahmedabad, got two questions of law referred to us under s. 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Ahmedabad Bench `B'. The referred questions...

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Sep 29 1980

Controller of Estate Duty, Gujarat Vs. Babubhai Harjivandas

Court : Gujarat

Decided on : Sep-29-1980

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 2(15) and 10

Reported in : (1981)21CTR(Guj)204; [1981]129ITR276(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Divan, C.J. 1. Both these references arise out of the same order of the income-tax Appellate Tribunal. At the instance of the revenue, one question arising out of the decision of the Tribunal has been referred...

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Sep 24 1980

Commissioner of Income-tax, Gujarat-iv Vs. SuessIn Textile Bearing Ltd ...

Court : Gujarat

Decided on : Sep-24-1980

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80A, 80J, 84, 84(2) and 84(4); ;Income Tax Act, 1922 - Sections 15C

Reported in : (1981)21CTR(Guj)219; [1982]135ITR443(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal...

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Jan 30 1979

Commissioner of Income-tax, Gujarat-ii Vs. Gordhandas Trikambhai Patel ...

Court : Gujarat

Decided on : Jan-30-1979

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1979]118ITR81(Guj)

Advocate for Appellant : N.U. Raval, Adv.

B.J. Divan, C.J.1. Both these references arise out of the same set of facts. In its order out of which Reference No. 168 of 1975 arises, the Tribunal followed its earlier order out of which Reference...

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Aug 21 1980

Commissioner of Income-tax, Gujarat-iii Vs. Sajjanraj Divanchand

Court : Gujarat

Decided on : Aug-21-1980

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30, 40 and 256(2)

Reported in : (1981)21CTR(Guj)26; [1980]126ITR654(Guj)

Advocate for Appellant : N.U. Raval, Adv.

Divan, C.J. 1. In this case, at the instance of the revenue, the following question : 'Whether, on the facts and in the circumstances of the case, the interest amount of Rs. 7,777 paid by the...

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Aug 19 1980