Accounting Year - Judgment Search Results
Home > Cases Phrase: accounting year Year: 1985 Page 1 of about 974 results (0.503 seconds)Fourth Income-tax Officer Vs. Shrimpel
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-19-1985
Reported in : (1985)13ITD148(Mum.)
..... stock represented by the disputed marine products as on the last date of the relevant accounting year 30 6 1974 at the figure at which the said goods had been sold by ..... question continued to be the property of the assessee on the last day of the accounting year 30 6 1974 we are of the opinion that the learned commissioner appeals should not .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Karnataka Bank Ltd.
Court : Karnataka
Decided on : Jun-11-1985
Reported in : (1986)50CTR(Kar)17; [1986]157ITR512(KAR); [1986]157ITR512(Karn); [1985]23TAXMAN565(Kar)
..... 67 330 and rs 38 591 respectively to an account styled as interest suspense account the assessee had not taken credit ..... and advances during the previous years relevant to the three assessment years in question 4 the assesses company credited the interest that accrued during the three relevant accounting years viz rs 78 910 rs .....
Tag this Judgment! Ask ChatGPTMohan Trading Company and ors. and Hari Shankar Shrivastava and anr. V ...
Court : Madhya Pradesh
Decided on : Aug-28-1985
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 .....
Tag this Judgment! Ask ChatGPTScientific Engineering House (P) Ltd. Vs. Commissioner of Income Tax, ...
Court : Supreme Court of India
Decided on : Nov-01-1985
Reported in : AIR1986SC338; (1985)49CTR(SC)386; [1986]157ITR86(SC); 1985(2)SCALE908; (1986)1SCC11; [1985]Supp3SCR701; 1986(1)LC557(SC)
..... under the head library 3 for the assessment year 1966 67 for which relevant accounting year ended on 30th september 1965 the assessee ..... three appeals relating to assessment years 1966 67 1968 69 and 1969 70 respectively the accounting period in respect whereof ended on ..... was required to render to the assessee were on revenue account as for example the provision which required the foreign collaborator .....
Tag this Judgment! Ask ChatGPTMurari Lal and ors. Vs. Income-tax Officer a Ward
Court : Punjab and Haryana
Decided on : Jan-18-1985
Reported in : [1985]154ITR227(P& H)
..... by the ito on july 15 1981 in the books of account for the assessment year 1981 82 relevant to the accounting year 1980 81 the petitioner firm showed closing balance of stock of ..... e statutory income chart profit and loss account statement of partners account balance sheet etc for the assessment year 1981 82 relevant to the accounting year 1980 81 declaring an income of rs 75 224 .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Guranditta Mal Shanti Parkash Zira
Court : Punjab and Haryana
Decided on : Nov-21-1985
Reported in : (1986)54CTR(P& H)254; [1987]164ITR774(P& H)
..... is not open to him unilaterally at any time during a subsequent accounting year to change that system with due respect to the learned judges ..... the assessee may have been allowed to claim the deduction in any accounting year subsequent to the one in which it was actually paid the ..... to debit the amount in the balance sheet of the accounting year 1969 70 the fact that the assessee did not think it .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Meera and Co.
Court : Punjab and Haryana
Decided on : Aug-28-1985
Reported in : [1986]161ITR31(P& H)
..... the source of the deposits of rs 90 000 introduced in its business in the accounting year under consideration 2 the decision in rattan lal s case 1975 98itr681 delhi went up ..... second question whenever certain credits are shown in the books of an assessee in the accounting year unless the assessee offers an explanation which is found to be satisfactory the sum so .....
Tag this Judgment! Ask ChatGPTHimmatram LaxminaraIn Vs. Commissioner of Income-tax
Court : Punjab and Haryana
Decided on : Aug-26-1985
Reported in : [1986]161ITR7(P& H)
..... did indulge in business activities outside the books of account and that during the accounting year under consideration purchases of gur and shakkar worth ..... that the assessee had been doing business outside the books of account and in that secret business the assessee had invested an ..... that such investments if not found recorded in the books of account the value of the investments may be deemed to be .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Deora Pu Cabncon Mfg. Co. Pvt. Ltd.
Court : Madhya Pradesh
Decided on : Jan-31-1985
Reported in : (1985)47CTR(MP)324; [1985]152ITR654(MP)
..... error in holding that the liability for the sales tax arose during the accounting year relevant to the assessment year 1977 78 and was therfore deductible for 1977 78 he therefore submitted that ..... the manufacture of aluminium conductors winging wires armatures etc on the scrutiny of the accounts for the assessment year 1977 78 the iac assessment noted that the assessee company in the sales .....
Tag this Judgment! Ask ChatGPTSuneeta Laboratories Ltd. Vs. Commissioner of Income-tax
Court : Madhya Pradesh
Decided on : Dec-05-1985
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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