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Dr. (Mrs) Sudha Kankariya Vs. Cit
Mumbai
Jan-21-2004
Direct Taxation
[2004]136TAXMAN686(Bom)
S.N. Inamdar, for the Assessee R.V. Desai and P.S. Jetly, for the Revenue
J.P. Devadhar, J.The challenge in this petition is to the order passed by the Commissioner, Nasik, declining waiver of interest and penalties levied on the assessee under section 273A of the Income Tax Act, 1961.2. The...
Tag this Judgment! AI Brief & AskMrs. Usha A. Kalwani Vs. S.N. Soni
Mumbai
Jan-22-2004
Direct Taxation
[2004]136TAXMAN708(Bom)
V.H. Patil and Satish Modi, for the Petitioner R.V. Desai, P.S. Jetly and Mrs. S.V. Bharucha, for the Respondent
V.C. Daga, J.This petition is directed against the order dated 3-11-1992 (Exhibit E) passed under section 273A of the Income Tax Act, 1961 (hereinafter referred to as the Act). The facts leading to the present petition...
Tag this Judgment! AI Brief & AskCaprihans India Ltd. Vs. Prakash Chandra
Mumbai
Feb-07-2002
Direct Taxation
(2002)176CTR(Bom)173; [2002]122TAXMAN862(Bom)
P.J. Pardiwalla, for the Petitioner R.V. Desai, P.S. Jetly and B.M. Chatterjee, for the Respondent
J.P. Devadhar, J. Rule returnable forthwith. By consent of the parties, rule is taken up for final hearing.2. In this petition, petitioner challenged the notice dated 31-1-2001 for reopening of the assessment issued under section 148...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Cit Vs. Major General Sir Shahaji Chatrapati
Mumbai
Jan-23-2003
Direct Taxation
[2003]128TAXMAN45(Bom)
R.V. Desai and P.S. Jetly, for the Revenue V.H. Patil and Ms. Jyoti Diwan, for the Assessee
J.P. Devadhar, J.At the instance of the revenue, the Income Tax Appellate Tribunal has referred the following questions for the opinion of this court under section 256(1) of the Income Tax Act, viz. :'1. Whether income...
Tag this Judgment! AI Brief & AskCit Vs. Sanjeev Woollen Mills
Mumbai
Dec-11-2002
Direct Taxation
[2003]127TAXMAN209(Bom)
R.V. Desai, P.S. Jetly and R. Asokan, for the Revenue Ms. Shobha Jagatiani and Ms. Bina Pillai, for the Assessee.
S.H. Kapadia, J.Both the above appeals under section 260A of the Income Tax Act, 1961 are taken up together as they deal with common questions of law and facts. Appeal No. 9 of 2001 concerns assessment...
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Kantilal Chhotalal
Gujarat
Jul-31-2000
Direct Taxation
(2000)163CTR(Guj)476
R. V. Desai with P.S. Jetly, for the Revenue None, for the Assessee
S.H. Kapadia, J.The short point which arises for consideration in this appeal is : whether reassortment charges were includible in business profits while calculating export profits as per the formula : business profits X export turnover/total...
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Vas, J. N.
Mumbai
Jul-20-1999
Direct Taxation
[2000]106TAXMAN658(Bom)
R.V. Desai and P.S. Jetly, for theRevenue None, for the Assessee
Desai, J.By this reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the Tribunal has referred the following question of law to this court for opinion at the instance...
Tag this Judgment! AI Brief & AskHindustan Cocoa Products Ltd. Vs. Commissioner of Income Tax
Mumbai
Mar-30-2001
Direct Taxation
(2001)168CTR(Bom)434
J.D. Mistry with Balkrishna i/b Crawford Bayley & Co., for the Assessee R.V. Desai with P.S Jetly, J.P. Devdhar i/b H.D. Rathod, for the Revenue
S.H. Kapadia, J.The following three questions have been referred to this court under section 256(1) of the Income Tax Act for our opinion.'1. Whether, on the facts and in the circumstances of the case, the Appellate...
Tag this Judgment! AI Brief & AskShip Scrap Traders and ors. Vs. Cit and ors.
Mumbai
May-04-2001
Direct Taxation
(2001)168CTR(Bom)489
A.K Jasani with S.S. Shetty, K Shivram with K Gopal i/b Rustomji & Ginwala & M. Subramaniam with V.S. Khadade, for the Assessees R.V. Desai with P.S. Jetly & J.P. Deodhar i/b H.D.
V.C. Daga, J.IntroductionThe issue in the present batch of cases is one of some potential general significance relating to interpretation of the words 'manufactures or produces any articles or thing' in relation to the deduction under...
Tag this Judgment! AI Brief & AskCit Vs. Indian Hotels Co. Ltd.
Mumbai
Mar-19-2000
Direct Taxation
[2001]119TAXMAN122(Bom)
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...
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