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Mahomed Tayoob Daruwala Vs. the State of Bombay

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 2(10), 2(18), 13, 14, 16(4), 16(5) and 45; ;Sales Tax Rules, 1954 - Rules 10 and 21; Sales Tax Act

Reported in : (1960)62BOMLR657; [1960]11STC612(Bom)

Advocate for Appellant : S.P. Mehta and ;Y.P. Trivedi, Advs.

S.T. Desai, J.1. This petition for a writ of certiorari in a case arising under the Sales Tax Act has been argued before us by Mr. S. P. Mehta, learned counsel for the assessee, with his...

Manilal Gafoorbhai Shah Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 11, 24, 24(1), 24(2), 24(4), 24(9), 132, 139, 142, 143, 146 and 148; Finance Act, 1965 - Sections 24

Reported in : [1974]95ITR624(Guj)

Advocate for Appellant : S.P. Mehta, Adv.

Mehta, J.1. This reference involves the interpretation and effect of the Finance (No. 2) Act of 1965 (Act No. 55 of 1965), which is hereinafter referred to as the Act, and arises out of the reassessment...

Virji Devshi Vs. Commissioner of Income-tax, Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Indian Income-tax Act - Sections 10(2) and 16(3)

Reported in : [1967]65ITR291(Bom)

Advocate for Appellant : S.P. Mehta, Adv.

V.S. Desai, J.1. This is a consolidated reference arising out of the income-tax assessment for the assessment for the assessment year 1958-59 and the wealth-tax assessments for the assessment years 1957-58 and 1958-59, and involves mainly...

M.N. Gobhai and Co. Vs. the State of Bombay

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1946 - Sections 5 and 6(3); Government of India Act, 1935

Reported in : [1957]8STC575(Bom)

Advocate for Appellant : S.P. Mehta and ;R.V. Patel, Advs.

Shah, J.1. Messrs. M. N. Gobhai & Co., whom I will hereafter refer to as the assessees, are a firm carrying on business in cloth at Bombay and at Madras. The principal place of business of...

Vahiwatdars of Ambaji Temple Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 3

Reported in : [1965]58ITR675(Guj)

Advocate for Appellant : S.P. Mehta, Adv.

Bhagwati, J.1. There is an ancient temple of Ambaji Mata at Surat which was originally founded by a person named Premji Bhatt. He managed the temple, attended to the adornment of the deity and the performance...

Shree Digvijay Cement Co. Ltd. Vs. Commissioner of Income-tax, Gujarat ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(2), 37, 43(1), 57, 57, 80M, 85A and 99(1)

Reported in : (1982)26CTR(Guj)184; [1982]138ITR45(Guj)

Advocate for Appellant : S.P. Mehta, Adv.

Mankad, J. 1. In this reference out of the order dated August 16, 1975, of the Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'), seven questions have been referred to us for our opinion at...

C.N. Bros. and ors. Vs. Commissioner of Income-tax, Ahmedabad

Court : Gujarat

Subject : Direct TaxationCivil

Acts : Bombay Court-fees Act, 1959 - Sections 49 and 49(1); Constitution of India - Articles 14 and 226; Income-tax Act - Sections 66(2); Specific Relief Act - Sections 45

Reported in : AIR1961Guj144; (1961)GLR227(GJ)

Advocate for Appellant : S.P. Mehta,; K.H. Kaji,; Girish H. Shah,;

Desai, C.J.1. In this petition entitled as one under Section 66(2) of the Income Tax Act and also tinder Article 226 of the Constitution, the petitioner has sought a direction from this Court under Section 66...

Smt.Kailash Kumari Vs Smt. Rajni Monga and ors.

Court : Delhi

Subject : Land Acquisition

Advocate for Appellant : Mr. S.P. Mehta, Mr. Naveen C. Bajaj. Avs.

(1) Whether reporters of local paper may be allowed to see the judgment?(2) To be referred to the reporter or not? Yes (3) Whether the judgment should be reported in the Digest? Yes .ORDER .IA No.4498/2010...

Commissioner of Income-tax Vs. Orpat Charitable Trust

Court : Gujarat

Subject : Direct Taxation

K.S. Jhaveri, J. 1. Since, the issue involved in all these appeals is common, they are head together and disposed of by this common judgment. 2. By way of this group of appeals, the appellant-Revenue seeks...

Dhrangadhra Trading Co. Private Ltd. Vs. Commissioner of Income-tax, G ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 14(2) and 60A; Income Tax (Amendment) Act, 1953 - Sections 9; Part B States (Taxation Concessions) Order, 1950 - Sections 6A; Finance Act

Reported in : (1963)0GLR785

Advocate for Appellant : S.P. Mehta, Adv.

K.T. Desai, C.J.1. This is a reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee. The assessee is a private limited company. The assessment years with which we are...