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Companies Act 1956 Schedule 5 - Judgment Search Results

Home > Cases Phrase: companies act 1956 schedule 5 Court: income tax appellate tribunal itat rajkot Page 1 of about 56 results (0.678 seconds)
Dec 02 2005 (TRI)

Samay Electronics Pvt. Ltd. Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2006)99ITD236(Rajkot.)

..... previous year in accordance with the provisions of parts ii and iii of schedule vi to the companies act 1956 1 of 1956 provided that while preparing the annual accounts including profit and loss account i ..... to the entries made in the books of account of the company 5 2 now coming to the contention of cit departmental of companies act 1976 representative we found that provision of sections 248 amp .....

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Jun 19 2003 (TRI)

Ganesh Alu Bhandar Vs. Income Tax Officer [Alongwith Ita

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2003)87ITD588(Rajkot.)

court did taken note of the following decision wherein the activity of a cold storage was held to be an activity 7 c of the finance act 1973 and the first schedule thereto the high court rested its decision on the decision to deduct tax under section 194 i of the act 5 the contentions of the learned counsel were almost the same

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Oct 22 2003 (TRI)

Rajath Leasing and Finance Ltd. Vs. the Joint Commissioner of I.T.,

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2004)89ITD289(Rajkot.)

..... by the central government under section 620 of the companies act 1956 1 of 1956 to be a nidhi or mutual benefit society va ..... of its operation the act was applicable only to scheduled banks during the second tenure the definition of scheduled banks was widened to ..... liable to interest tax on other business generating interest income 5 thus while computing total interest chargeable to tax ao took .....

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Jul 15 2005 (TRI)

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2005)98TTJ(Rajkot.)518

..... stringent audit requirements pursuant to the provisions of the companies act 1956 which audit has to be conducted by a duly qualified ..... of construction carried out by the labour contractor the schedule for such payments has been detailed in the assessment order there appears ..... in the case of yadu hari dalmia v cit observed that statutory provisions contained under section 69c embodies a rule of evidence .....

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Dec 22 2005 (TRI)

income-tax Officer Vs. Govindbhai Mamaiya

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2006)100ITD265(Rajkot.)

with or according to the intent and purpose of the act an inconsequential technicality must not be allowed to defeat justice by him under section 8 of the hindu succession act 1956 the property of a male hindu dying intestate shall devolve the relatives specified in class i of this schedule the schedule class 1 contains details of relatives which first include son officer with regard to taxability of interest income of rs 55 48 lakhs with the modification that he should tax the

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Jan 23 2003 (TRI)

Asstt. Cit Vs. Shah Engineering Co.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2004)91TTJ(Rajkot.)360

for price escalation as per tender clause he concluded that actually rs 1 75 15 396 should have been credited to assessee was permitted to withdraw the amount on 9 5 1956 only on furnishing a security bond for refunding the amount k r mtt thiagaraja chetty amp co 1953 24 itr 525 sc and in the case of morvi industries ltd v

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Mar 08 1998 (TRI)

State Bank of Saurashtra Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (1999)63TTJ(Rajkot.)691

of assessees as also to the professionals and the leasing companies which have not leased out machinery to those industrial undertakings an eligible entity for claim under s 32ab of the act accordingly we modify the orders of the lower authorities and undertaking produces a non priority item listed in the eleventh schedule like a coholic spirits tobacco preparations cosmetics etc the new as claimed by the assessee bank in relevant assessment years 5 the assessee bank has claimed deduction under s 32ab i

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Nov 22 2005 (TRI)

Kacchhi Hast Kala Maha Mandal Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2006)100TTJ(Rajkot.)1112

has caused the delay for applying for registration under it act the cit a held the above not to be sufficient

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Feb 28 2000 (TRI)

Essar Oil Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2001)77ITD92(Rajkot.)

amount as per the principles laid down in the contract act regarding the wrong information filed by the assessee before the work and responsibilities time schedule standards of performance price payment schedule owners responsibilities warranties etc are different in all the three rs 1 84 41 814 to rs 78 77 973 5 during the course of hearing the learned representative of the

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Apr 04 2000 (TRI)

Kathiawar Gymkhana and Community Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Reported in : (2001)78ITD130(Rajkot.)

constitute a mutual club or arc carrying on a trading activity or an adventure in the nature of a trade is entrance fee as prescribed and an annual subscription of rs 5 in advance if the period of such a member in

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