Advanced Search Results

Commissioner of Income Tax Vs. Gwalior Rayon Silk Mfg. (Wvg) Co. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : (1999)152CTR(Bom)284

Advocate for Appellant : S.E. Dastur M S.J Mehta, R.H. Toprani & P.R. Toprani ilb IM. Munfin & SJ Mehta, for the Applicant R. V. Desal Mth B.M. Chattellee, for the Respondent Wvg.) Co. Ltd. vs. CIT (1988) 173 ITR 126

DR. B.P. SARAF, J.By this reference under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following 16 questions of law to this Court for opinion. The first 6 questions are at the...

Grasim Industries Itd Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (1999)64TTJ(Mumbai)357

ORDERBY THE BENCH:This appeal by the assessee for the asst. yr. 1993-94 is directed against the order of the CIT(A) upholding certain additions and disallowances.2. The. assessee is one of the biggest Indian companies in which...

Gtc Industries Ltd. Vs. Assistant Commissioner of Income-tax.

Court : Mumbai

Subject : Direct Taxation

Reported in : (1998)60TTJ(Mumbai)308

ORDERM. K. CHATURVEDI, J.M. :This appeal by the assessee is directed against the order of the CIT(A), Central IV, Bombay, and pertains to the asst. yr. 1985-86.2. The assessment was completed under s. 143(3) r/w s....

Hindalco Industries Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)85TTJ(Mum.)71

1. This appeal by the assessee is directed against the order of the CIT(A)"-Central--I, Mumbai, dt. 29th Feb., 1996. The only effective ground raised in this appeal is that learned CIT(A) erred in upholding the action...

Hindalco Industries Ltd. Vs. the Income-tax Officer (Tds)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)91ITD64(Mum.)

1. This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-Central-l, Mumbai, dated 29.2.1996. The only effective ground raised in this appeal is that Id.CIT(A) erred in upholding the...

Ashok Vardhan Birla Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 23, 23(4), 23(5), 24, 24(5), 27(1) and 27(3)

Reported in : 1992(3)BomCR645; [1994]208ITR958(Bom)

Advocate for Appellant : R.H. Toprani, Adv.

Mrs. Sujata Manohar J.1. This reference under section 27(3) of the Wealth-tax Act, 1957, deals with the assessment years 1962-63, and 1963-64 and 1964-65, the corresponding valuation dates March 31, 1962, March 31, 1963, and March...

Oudh Sugar Mills Ltd Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 212, 216 and 209

Reported in : (1994)116CTR(Bom)554; [1994]210ITR692(Bom)

Advocate for Appellant : R.H. Toprani, Adv.

Mrs. Sujata Manohar, Actg. C.J.1. The assessment year in this case is 1975-76. The assessee-company filed in estimate of advance tax payable on June 14, 1974. The estimated income was Rs. 80,00,000 and the total tax...

Commissioner of Income-tax Vs. Birla Consultants Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 36, 40, 40A, 40A(1) and (5)

Reported in : [1994]206ITR458(Bom)

Advocate for Appellant : G.S. Jetly, Adv.;R.H. Toprani, Adv.

Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the Tribunal has referred the following question of law to this court for opinion :...

Commissioner of Income-tax Vs. Hindustan Aluminium Corporation Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 Sections 32, 35 43, 43A, 48 and 50

Reported in : (1994)119CTR(Bom)275; [1994]207ITR670(Bom)

Advocate for Appellant : Dr. V. Balasubramaniam, Adv.;R.H. Toprani, Adv.

Dr. B.P. Saraf J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, at the instance of the Revenue, has referred the following question of law to this court for...

Commissioner of Income-tax Vs. J. Pitambardas and Co.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 140A(3)

Reported in : [1995]216ITR172(Bom)

Advocate for Appellant : T.V. Khatri, Adv.;R.H. Toprani, Adv.

D.R. Dhanuka J.1. The Income-tax Appellate Tribunal has referred the following question to this court for its opinion at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the...