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Commissioner of Income Tax Vs. L.A. Rosemann

Court : Mumbai

Subject : Direct Taxation

Reported in : (2000)164CTR(Bom)509; [2000]111TAXMAN507(Bom)

Advocate for Appellant : R.V. Desai and P.S. Jetley, for the Revenue S.E. Dastoor and J.D. Mistry, for the Assessee

ORDERKapadia, J.The short point which arises for consideration in this appeal is : Whether living allowance paid to a foreign technician constituted income of the assessee 2. The assessee was a German citizen. He was a...

ipca Laboratories Ltd. Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (2001)70TTJ(Mumbai)991

Advocate for Appellant : S.E. Dastoor, F.V. Irani & P.N. Vepan, for the Appellant Sudeer Chandra & H. Snnivasulu, for the Respondent

ORDERJaidev, AM.This is the appeal filed by the assessee against order of Commissioner (Appeals) dated 11-10-1999. The first grievance of the assessee-company is that Commissioner (Appeals) has erred in confirming the order of assessing officer and...

Indian Oil Corpn. Ltd. Vs. Dy. Cit, Special Range 2

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)4SOT1(Mum.)

These two appeals involving common issues are disposed of by this common order as under: This appeal has been filed by the assessee against the order dated 8-2-1990 of CIT(A)-IV, Mumbai. The first ground of appeal...

Srikant G. Shah Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)108ITD577(Mum.)

1. These seven appeals filed by the assessee against orders of the CIT (A)-XI, Mumbai and involving common issues are consolidated and decided by this common order for the sake of convenience.2. It may be mentioned...

Rajiv Piramal Investments Pvt. Vs. Asst. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106ITD67(Mum.)

1. Pursuant to the recommendations of the Division Bench by its order dated 05.08.2004, the Hon'ble President, ITAT constituted this Special Bench and referred the whole case to the Special Bench for disposal. As the entire...

Estate Investment Co. Ltd. Vs. Commissioner of Income-tax, Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(4)

Reported in : (1979)2CTR(Bom)272; [1980]121ITR580(Bom); [1979]1TAXMAN583(Bom)

Advocate for Appellant : S.E. Dastoor, Adv.

Kantawala, C.J.1. Pursuant to an order made by this court, the following two questions are referred to us for our determination : '(1) Whether the transactions in question were on capital account or constituted an adventure...

New Kaiser-i-hind Spg. and Wvg. Co. Ltd. Vs. Commissioner of Income-ta ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 22(2), 34 and 34(1)

Reported in : [1977]107ITR760(Bom)

Advocate for Appellant : S.E. Dastoor, Adv.

Vimadalal, J. 1. The facts giving rise to this reference, which relates to assessment years 1947-48 and 1950-51, are that for these assessment years, original assessments were made on the assessee-company (now in liquidation) on February...

W.H. Brady and Company Ltd. Vs. Commissioner of Income-tax, Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 48 and 55(2)

Reported in : (1979)10CTR(Bom)221; [1979]119ITR359(Bom); [1979]1TAXMAN505(Bom)

Advocate for Appellant : S.E. Dastoor, Adv.

Kantawala, C.J.1. The question in this reference relates to determination of capital gains realised by Messrs. W. H. Brady & Company Ltd., the assessee, on sale of 8,833 shares of New City of Bombay . (hereinafter...

J. Gala Enterprises Estate and Investments P. Ltd. and Another Vs. W. ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UB, 269UC, 269UD, 269UH, 269UL and 269UL(3)

Reported in : (1994)122CTR(Bom)160; [1995]216ITR110(Bom)

Advocate for Appellant : S.E. Dastoor, Adv.

S.M. Jhunjhunuwala, J.1. In this petition, the petitioners challenge the order passed by the appropriate authority under Chapter XX-C of the Income-tax Act, 1961 (for short, 'the Act'). 2. The first petitioner is a company incorporated...

Hiten Rashmikant Mehta and Swati Hiten Mehta Vs. Union of India (Uoi) ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Rules, 1962 - Rule 48DD, 48L and 48L(2); Income Tax (Seventh Amendment) Rules, 1987; Income Tax Act, 1961 - Sections 269A, 269AB, 269AB(1), 269AB(2), 269D(1), 269F(7), 269RR, 269UC, 269UC(3) and 269UD(1); Finance Act, 1986; Transfer of Property Act, 1882 - Sections 53A; Registration Act, 1908

Reported in : (2007)109BOMLR2567; (2008)214CTR(Bom)303; [2009]311ITR212(Bom)

Advocate for Appellant : S.E. Dastoor, Sr. Adv. and; B.V. Jhaveri, Adv.

J.P. Devadhar, J.1. This petition is filed to challenge the order dated 15th February, 1993 passed by the Appropriate Authority under Section 269UD(1) of the Income Tax Act, 1961 ('Act' for short), as well as constitutional...