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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...

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...

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...

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...

Aditya V. Birla Vs. Central Board of Direct Taxes, New Delhi and Other ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(6) and 80RRA

Reported in : (1985)46CTR(Bom)169; [1986]157ITR470(Bom); 1985MhLJ688; [1985]20TAXMAN391(Bom)

Advocate for Appellant : Mr. S. P. Mehta

Bharucha, J.1. The petition involves the interpretation of section 80RRA of the Income-tax Act, 1961. It reads thus :'80RRA. (1) Where the gross total income of an individual who is a citizen of India includes any...

Birla Consultants Limited Vs. Central Board of Direct Taxes and Others

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80MM

Reported in : [1986]157ITR98(Bom)

Advocate for Appellant : Mr. S. P. Mehta

S.C. Pratap, J.1. This petition under article 226 of the Constitution arises out of proceedings for approval under section 80MM of the Income-tax Act, 1961 (hereinafter 'the Act'), by the Central Board of Direct Taxes (hereinafter...

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...

M/S a.h. Wheeler Pvt. Ltd. Vs.bank of Baroda & Ors

Court : Delhi

Subject : Land Acquisition

Advocate for Appellant : Mr. Ajay Jain, Mr. S.P. Mehta

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5509/2017 and CM Nos.23182/2014 and 23181/2017 M/S A.H. WHEELER PVT. LTD. ........ Petitioner BANK OF BARODA & ORS Through: Mr Ajay Jain and...

B.B. Iranee (Legal Representative of B.R. Iranee, Deceased) Vs. Commis ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 4(1) and 66(2)

Reported in : [1966]60ITR437(SC)

Advocate for Appellant : Mr. S. P. Mehta

Subba Rao, J. 1. This appeal by special leave is directed against the judgment of the High Court of Judicature at Bombay in Income-tax Reference No. 27 of 1959. 2. The assessee, B. R. Iranee, the...

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...