Accounting Year - Judgment Search Results

Jesraj Jiwanram Vs. Commissioner of Income-tax, Assam.

Court : Guwahati

..... of all motor parts cycles cycle parts etc due to short supply during the accounting year notwithstanding the promulgation of the anti profiteering ordinance which could not effectively check black ..... accordingly deka j i agree reference not answered due to short supply during the accounting year notwithstanding the promulgation of the anti profiteering ordinance which could not effectively check black .....

M. Subbaiah Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1980]46STC492(AP)

..... to prove satisfactorily the source and nature of certain amount of cash received during the accounting year the income tax officer is entitled to draw the inference that the receipts are of ..... to prove satisfactorily the source and nature of certain amount of cash received during the accounting year the income tax officer is entitled to draw the inference that the receipts are of .....

Real Value Appliances Ltd. Vs. Canara Bank and ors.

Court : Supreme Court of India

Reported in : 1998VAD(SC)121; AIR1998SC2064; [1998]93CompCas26(SC); 1998(3)CTC112; [1998(79)FLR675]; JT1998(3)SC715; (1998)119PLR553; 1998(3)SCALE427; (1998)5SCC554; [1998]3SCR170

..... bank against the company in regard to the change in the accounting year and provision for depreciation and interest and in regard to ..... bank against the company in regard to the change in the accounting year and provision for depreciation and interest and in regard to ..... in regard to its viability this conduct was wholly unbecoming on account of its suppression of facts and mutually contrary pleas the .....

Commissioner of Income Tax Vs. U. P. State Industrial Development Corp ...

Court : Supreme Court of India

Reported in : (1997)139CTR(SC)267

..... had debited the respective parties with the interest and that after the close of the accounting year the assesses bank without giving up the interest which it could have as a bad ..... had debited the respective parties with the interest and that after the close of the accounting year the assesses bank without giving up the interest which it could have as a bad .....

Commissioner of Income Tax Vs. K.M.N. Naidu

Court : Chennai

Reported in : [1996]221ITR451(Mad)

..... is an individual the assessment relates to the year 1973 74 the accounting year is the year ended 31st march 1973 the assessee failed to ..... 1961 s 148 the assessment relates to the year 1973 74 the accounting year is the year ended 31st march 1973 the assessee failed ..... the ito is perfectly justified in relying upon the rejected account books for making additions with regard to unexplained cash credits .....

Mahavirchand S/O Suganchand Deoda and anr. Vs. Ashaykumar S/O Bhavarsi ...

Court : Mumbai Aurangabad

..... grant him copies of the audit reports of the firm for the period of the accounting year 01 04 2008 to 31 03 2009 several letters cum notices through post were also ..... grant him copies of the audit reports of the firm for the period of the accounting year 01 04 2008 to 31 03 2009 as well the respondents after extending an opportunity .....

Raghunath Shankar Kelkar Vs. Union of India (Uoi) Through Cabinet Secr ...

Court : Mumbai

Reported in : 2009(5)BomCR360; 2009(111)BomLR1569; [2009]92SCL28(Bom)

..... consolidated fund of india as well as direction to fourth respondent to audit account of second respondent for certain accounting years as well as to estimate profit or loss to country in view ..... direction to the comptroller and auditor general of india to audit the account of the reserve bank especially from the accounting year 200405 till 200708 c a direction to the comptroller and auditor .....

Binodiram Balchand and Co. Vs. Cit

Court : Madhya Pradesh

Reported in : [2001]118TAXMAN544(MP)

..... amount of rs 68 024 was also advanced and no interest was debited during this accounting year the assessee came with a stand that the debtor company was in deep financial difficulties ..... was carried on by the appellant in the relevant accounting year it was as found that it had become irrecoverable in the relevant accounting year and the amount had actually been written off as .....

Aurobindo Sanitary Stores Vs. Commissioner of Income Tax

Court : Orissa

Reported in : 99(2005)CLT468; (2005)196CTR(Ori)230; [2005]276ITR549(Orissa); 2005(I)OLR420

..... truly all material facts necessary for his assessment for the accounting year in question income chargeable to tax has escaped assessment for that year nor could it be said that he as a ..... truly all material facts necessary for his assessment for the accounting year in question income chargeable to tax has escaped assessment for that year we are not satisfied that the income tax officer .....

Commissioner of Income-tax and Excess Profits Tax, Bihar and Orissa Vs ...

Court : Orissa

Reported in : [1949]17ITR355(Orissa)

..... income tax act the section that defines income in the previous year accounting year are of the same important except that the use of one ..... income tax act the section that defines income in the previous year accounting year are of the same important except that the use of one ..... the figure on the basis of the receipt extending over three accounting years he took the sum total of these receipts to be base .....