Advanced Search Results

Commissioner of Income Tax Vs. Morarji Goculdas Spg. and Wvg. Co. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2000]108TAXMAN502(Bom)

Advocate for Appellant : S.E. Dastur, B.V. Jhaveri and JI. Patel, for the Applicant R.V. Desai and B.M. Chatterjee, for the Respondent

Saraf, J.By this reference under section 2 56(1) of the Income Tax Act, 1961, the Tribunal has referred the following question of law to this Court for opinion:'Whether, on the' facts and in the circumstances of...

Premier Automobiles Ltd. Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN289(Bom)

Advocate for Appellant : S.E. Dastur, J.D. Mistry and B.D. Damodar, for the Assessee R.V. Desai and P.S. Jetly, for the Revenue

S.H. Kapadia, J.Being aggrieved by the Judgment and order passed by the Tribunal dated 18-11-2002, in Income Tax Appeal No. 3580/MUM/99, Premier Auto Ltd. has filed this Appeal under section 260A of the Income Tax Act,...

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...

Premier Automobiles Ltd. Vs. Income Tax Officer and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1999; Income Tax Act, 1961 - Sections 2(14), 2(42C), 45 to 50, 55 and 230A

Reported in : (2003)182CTR(Bom)202; [2003]264ITR193(Bom)

Advocate for Appellant : S.E. Dastur, ;J.D. Mistry and ;B.D. Damodar, Advs., i/b., ;Kanga & Co.

S.H. Kapadia, J. 1. Being aggrieved by the judgment and order passed by the Tribunal, dt. 18th Nov., 2002, in ITA No. 3580/Mum/1999, Premier Auto Ltd. has filed this appeal under Section 260A of the IT...

M/S. Oxford University Press Etc. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10(22), 144-B, 148 and 256(1); University Grants Commission Act, 1956 - Sections 2; Warehousing Corporations Act, 1962 - Sections 16(3), 24(2), 52(2)

Reported in : (2001)165CTR(SC)629; [2001]247ITR658(SC); JT2001(2)SC203; 2001(1)SCALE390; (2001)3SCC359; [2001]1SCR574

Advocate for Appellant : S.E. Dastur, Sr. Adv.,; Jehangit Mistry,; J.B. Dadachanji,;

Bharucha, J. 1. These appeals by special leave are filed by the assessee. They impugn the correctness of the judgment and order of the High Court at Bombay dated 21st December, 1995 in respect of the...

Commissioner of Income-tax Vs. Mazagaon Dock Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 80J

Reported in : (1993)115CTR(Bom)327; [1994]206ITR260(Bom)

Advocate for Appellant : Dr. Balasubramaniam, Adv.;S.E. Dastur, 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 has referred the following questions of law of this court for opinion at the instance of the...

Oil and Natural Gas Corporation Ltd. Vs. Deputy Commissioner of Income ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Reported in : (2004)187CTR(Uttranchal)462; [2003]262ITR648(Uttaranchal)

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

Irshad Hussain, J.1. The petitioner in this petition took exception to and questioned notices dated May 29, 2001 (annexures marked as Exts. 13 to 17) issued under Section 147 read with Section 148 of the Income-tax...

Commissioner of Income-tax Vs. Mico Products Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1980; Constitution of India - Articles 14, 19(1)(8) and 226; Income Tax Act, 1961 - Sections 32, 32(1) and (2), 35, 35(1), (2), (2B), (B), B(2) and C(2)

Reported in : (1990)92BOMLR659; [1991]187ITR517(Bom)

Advocate for Appellant : G.S. Jetley and;S.E. Dastur, Advs.

Mrs. Sujata V. Manohar, J.1. The assessee is a private limited company manufacturing and selling textile auxiliaries and other allied chemicals, Paints, etc. For the assessment year 1971-72, along with other claim, the assessee claimed depreciation...

Bharat Earth Movers Vs. Commissioner of Income Tax, Karnataka

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Article 144; Income Tax Act, 1961 - Sections 256(1) and 258

Reported in : AIR2000SC2636; [2000]245ITR428(SC); JT2000(8)SC606; 2000(5)SCALE497; (2000)6SCC645; [2000]Supp2SCR295

Advocate for Appellant : S.E. Dastur, Sr. Adv.,; P.J. Pardiwalla,; K.P. Kumar and;

R.C. Lahoti, J.1. Relevant to the assessment year 1978-1979 the following question of law was stated, at the instance of the Revenue, by the Income Tax Appellate Tribunal for the opinion of the High Court of...

Fort Properties Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 4, 14, 45, 47, 48 and 49(1); Registration Act, 1908 - Sections 47

Reported in : (1993)115CTR(Bom)355; [1994]208ITR232(Bom)

Advocate for Appellant : S.E. Dastur and ; Dr. V. Balasubramaniam, Advs.

Dr. B.P. Saraf, J. 1. By this reference both at the instance of the assessee and the Revenue, the Income-tax Appellate Tribunal has referred to the following questions of law for the opinion of this court....