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Accounting Year - Judgment Search Results

Home > Cases Phrase: accounting year Court: madhya pradesh Page 1 of about 1,087 results (0.519 seconds)
Feb 12 2007 (HC)

Sumerchand JaIn Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [2007]292ITR241(MP)

..... are that the assessee is a partnership firm the accounting year relating to the assessment year under consideration was deepawali of 1984 85 there was ..... had not explained satisfactorily the cash credit in the books of account of the firm and discharged the burden 13 in view ..... from c but second purchase was not recorded in books of account found during search ao treated entire proceeding of purchase as .....

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Jan 21 1981 (HC)

Chunnilal Onkarlal (Huf) Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1982]135ITR580(MP)

..... a sum of rs 550 was spent by the assessee on charitable purposes during the accounting year in question and that although the amount was utilised by the assessee in the money ..... the case are as follows while examining the books of accounts of the assessee for the assessment year 1973 74 relevant to the accounting periodending diwali 1972 the ito found that in the .....

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Mar 30 2005 (HC)

Sunderlal Saraf and ors. Vs. Subhas Chand JaIn and ors.

Court : Madhya Pradesh

Reported in : AIR2006MP35; 2005(3)MPLJ73

..... of the act of 1934 nor furnished the plaintiffs a statement of accounts year by year as required by section 3 1 b of the said act ..... and he is further required to furnish the debtor every year with a legible statement of accounts signed by the money lender the rules namely money ..... d w 4 had stated that he was regularly sending the annual accounts to the plaintiffs under section 3 1 of the act of 1934 .....

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Mar 29 2005 (HC)

Commissioner of Income Tax Vs. C.L. Khatri

Court : Madhya Pradesh

Reported in : (2005)197CTR(MP)44; [2006]282ITR97(MP)

..... particular month this is not open to challenge from one incident of suppression in an accounting year relating to periodical recurring expenditure the ao was logically entitled to infer that there were ..... not bear any date he treated the slip as relating to the year in which it was found that is accounting year 1996 97 therefore for the asst yr 1997 98 he calculated .....

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Mar 17 1981 (HC)

Commissioner of Income-tax Vs. G.B.J. Seth and anr.

Court : Madhya Pradesh

Reported in : [1982]133ITR192(MP)

..... are these 3 the relevant assessment year is 1974 75 the accounting year for the assessment year is the year ending on 31st march 1974 one ..... losses incurred by the deceased prior to his death during the accounting year in question 2 the material facts giving rise to the ..... section 159 applies and for the remaining period of the accounting year section 168 applies and that the assessment is made in .....

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Dec 05 1985 (HC)

Suneeta Laboratories Ltd. Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1986]162ITR883(MP)

..... bank charges amounting to rs 55 679 debited by the bank to the assessee s account during the relevant accounting year the inspecting assistant commissioner held that these charges related to earlier ..... years and hence the claim of the assessee in that behalf could not be allowed on .....

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Aug 28 1985 (HC)

Mohan Trading Company and ors. and Hari Shankar Shrivastava and anr. V ...

Court : Madhya Pradesh

Reported in : (1986)52CTR(MP)329; [1985]156ITR134(MP)

..... of such assessees and the specified period of four months from the end of the accounting year is not adequate for the purpose iii the provisions directing audit in accordance with section ..... rules with effect from april 1 1985 and apply from the assessment year 1985 86 corresponding to the relevant accounting year of the assessee 3 a batch of petitions have been filed to .....

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Dec 07 1967 (HC)

Commissioner of Income-tax, M.P. Vs. Dr. Fida HussaIn G. Abbasi.

Court : Madhya Pradesh

Reported in : [1969]71ITR314(MP)

..... the shares which were allotted to the assessee who paid in the relevant account year 1955 56 rs 2 850 as interest as follows rs 1 abdul ..... as sitting fees he claimed rs 2 850 as a deduction on account of interest on the money borrowed for investment in the shares of ..... the amount of rs 9 422 credited to the account of the assessee in the books of account of regal cinema ltd east africa has been rightly .....

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Feb 15 1978 (HC)

Thakurlal Shivprakash Poddar Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1979]116ITR190(MP)

..... found by the tribunal that gave rise to the question for the assessment year 1962 63 the corresponding accounting year ending with november 8 1961 m s thakurlal shivprakash poddar of mehnagar hereinafter ..... from any other business any ordinary trading loss incurred by an assessee during a particular accounting year is ipermissible to be deducted from the profits and gains of the assessee in other .....

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Apr 28 1978 (HC)

Addl. Commissioner of Income-tax Vs. Kale Khan Mohammad Hanif

Court : Madhya Pradesh

Reported in : [1978]114ITR812(MP)

..... was actually paid or that a legal liability for payment had been incurred during the accounting year it necessarily follows that a provision for bonus would not qualify for deduction under section ..... conclusion that the assessee had incurred legal liability for payment of bonus during the relevant accounting years the provisions made for bonus will qualify for deduction under section 36 1 ii to .....

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