Advanced Search Results

Tvs Finance and Services Ltd., Jayalakshmi Estates Vs. the Joint Commi ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 18, 28, 36, 36(1), 36(2), 115JA and 145(1); Reserve Bank of India Act; Companies Act; Companies Rules - Rule 7(2)

Reported in : (2010)228CTR(Mad)546; [2009]318ITR435(Mad)

Advocate for Appellant : P.J. Pardiwala, Sr. Counsel for ;K. Venkataraman, Adv.

Prabha Sridevan, J.1. The appeals have been admitted on the following substantial questions of law:In T.C.(A). No. 107 of 2002:(i) Whether order of the Income Tax Appellate Tribunal rejecting the Appellant's method of accounting income from...

Discount and Finance House of India Ltd. Vs. S.K. Bhardwaj, Cit and or ...

Court : Mumbai

Subject : Direct Taxation

Acts : Interest-Tax Act, 1974 - Sections 2, 2(5B), 2(7), 4, 8(2), 20 and 26C; ;Companies Act - Sections 370 and 372; Banking Regulation Act, 1949 - Sections 29; Income Tax Act, 1961 - Sections 11(5) and 13(1); Finance (No. 2) Act, 1991

Reported in : 2003(3)ALLMR621; 2003(3)BomCR283; (2003)180CTR(Bom)278; [2003]259ITR295(Bom); 2003(2)MhLj772

Advocate for Appellant : P.J. Pardiwala and ;Atul Jasani, Advs.

S.H. Kapadia, J.1. The short question of law which arises for determination is : Whether interest on debentures, bonds and securities, is taxable under Section 5 of the Interest-tax Act, 1974 ?Facts :2. The petitioner is...

Tushar Tanna Vs. the Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(13) and 10; Finance Act, 1966 - Sections 2(44)

Reported in : 2006(1)BomCR579; (2005)107BOMLR1027; (2006)203CTR(Bom)426; [2006]284ITR453(Bom)

Advocate for Appellant : P.J. Pardiwala and ;B.D. Damodar, Advs., i/b., Kanga and Co.

V.C. Daga J.1. The sole question common to all the references is based on identical facts, arising out of common order passed by the Income Tax Appellate Tribunal, Mumbai, (The Tribunal' for short) for the A.Y....

Glaxo India Ltd. Vs. Dy. Cit, Sr-17

Court : Mumbai

Subject : Direct Taxation

Reported in : [2005]97ITD98(Mum); (2005)98TTJ(Mumbai)466

Advocate for Appellant : P.J. Pardiwala for the Assessee K.C. Naredi, for the Revenue

ORDERDr. O.K. Narayanan, A.M. This is an appeal filed by the assessee. The relevant assessment year is 1990-91. This appeal is directed against the revision order passed by the Commissioner of Income-tax, Bombay City-V, under section...

Caprihans India Ltd. Vs. Tarun Seem, Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]132TAXMAN123(Bom)

Advocate for Appellant : P.J. Pardiwala, for the Assessee R.V. Desai, P.S. Jetly and Ms. S.V. Bharucha, for the Revenue

S.H. Kapadia, J.Rule. Respondents waive service.2. By consent, writ petition is taken up for final hearing.3. Heard learned counsel on both sides. In this case, arguments were heard by us on 24-7-2003. After hearing the arguments,...

One-up Shares and Stock Brokers (P) Ltd. Vs. R.R. Singh, Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN687(Bom)

Advocate for Appellant : P.J. Pardiwala, for the Assessee R.V. Desai, P.S. Jetley and V.H. Kantharia, for the Revenue

S.H. Kapadia, J.A search and seizure operation, under section 132, was conducted on 3-8-2000 in the case of Shri Manoj Agarwal and his associate concerns. The papers found during the course of search and the investigation...

Cit Vs. Indian Hotels Co. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]119TAXMAN122(Bom)

Advocate for Appellant : R.V. Desai, P.S. Jetly and J. P. Deodhar, for the Revenue .P. J. Pardiwala and N.S. Joshi, for the Assessee

The assessee is a company. The assessee owns Taj Group of Hotels. In this reference we are concerned with the assessment year 1980-81 corresponding to the previous year ending 31-3-1980. The assessee paid remuneration to its...

Sahara India Mutual Benefit Co. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : (2002)74TTJ(All)67

Advocate for Appellant : S.E. Dastur with P.J Pardiwala, Ajai Thakkar & J.J. Mahrotra, for the Assessee A.N. Mahajan & B. Dogra, for the Revenue

ORDERI.S. Verma, J.M.In this appeal by the assessee against the order under section 263 of the Income Tax Act (hereinafter referred to as the Act), passed by the Commissioner, Central Circle, Kanpur on 22-3-1999, the assessee...

Lic of India Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)82ITD749(Mum.)

1. All these five appeals by the assessee arise out of five separate orders of the learned CIT(A) dt. 28th Nov., 1995, 24th July, 1996, 30th July, 1997, 28th July, 1998 and 29th Oct., 1999, for...

Supreme Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

1. These cross appeals are preferred by the assessee as well as the revenue against the order of the Commissioner (Appeals) pertaining to the assessment year 1997-98. Since these appeals were heard together the same are...