Discountable - Judgment Search Results

Calcutta Discount Company Limited Vs. Income-tax Officer, Companies Di ...

Court: Supreme Court of India

Reported in: AIR1961SC372; [1961]41ITR191(SC); [1961]2SCR241

Das Gupta, J.1. This appeal is against an appellate decision of a Bench of the Calcutta High Court by which in reversal of the order made by the Trial Judge the Bench rejected the present appellant's...

Discount and Finance House of India Ltd. Vs. S.K. Bhardwaj, Cit and or ...

Court: Mumbai

Reported in: 2003(3)ALLMR621; 2003(3)BomCR283; (2003)180CTR(Bom)278; [2003]259ITR295(Bom); 2003(2)MhLj772

Section 2(7), which defines the word 'interest' to mean 'interest on loans and advances' included commitment charges and discounts on promissory notes/bills of exchange, but the Legislature expressly excluded interest on securities. He contended that by the

Calcutta Discount Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1986]161ITR301(Cal)

Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1974-75, 1975-76 and 1976-77, the following question has been referred by the Tribunal :'Whether, on the...

India Discount Co. Ltd. Vs. Commissioner of Income-tax, Central

Court: Kolkata

Reported in: AIR1967Cal475,[1967]64ITR301(Cal)

Mitter, J. 1. The question referred to this Court under section 66 (1) of the Act is:'Whether on the facts and in the circumstances of the case, the sum of Rs. 43,925/-received by the assessee represented...

Discount Bank of India Ltd., Delhi Vs. Triloki Nath and ors.

Court: Punjab and Haryana

Reported in: AIR1953P& H145; [1953]23CompCas235(P& H)

case to the Bombay High Court under Section 11, Banking Companies (Amendment) Act, Act 20 of 1950.2. The Discount Bank of India, Limited, Delhi, which is now in liquidation, brought a suit for the recovery of Rs.

Discount Bank of India Vs. A.N. Mishra

Court: Punjab and Haryana

Reported in: AIR1955P& H165

claim a refund of the court-fee paid by him. 2. The facts of the case are simple. The Discount Bank of India Limited, Delhi, brought a suit against one Mr. Misra for the recovery of a sum

Discount Bank of India Ltd. Vs. A.N. Misra

Court: Punjab and Haryana

Reported in: AIR1953P& H256; [1953]23CompCas446(P& H)

51 cf 1950 be transferred to the High Court of Bombay. The appellant in the appeal is the Discount Bank of India Limited and since the appeal was filed winding up proceedings were started by the Bombay

Calcutta Discount Co. Ltd. Vs. Income Tax Officer, Companies District ...

Court: Kolkata

Reported in: AIR1952Cal606,[1952]21ITR579(Cal)

ORDERBose, J.1. This is an application under Art, 226 of the Constitution for appropriate writs, for quashing of certain income-tax assessment proceeding taken against the petitioner under Section 34 of the Income Tax Act, 1922 as...

Five Percent Discount Cases

Court: US Supreme Court

Five Percent Discount Cases - 243 U.S. 97 (1917) U.S. Supreme Court Five Percent Discount Cases, 243 U.S. 97 (1917) The

Commissioner of Income-tax, West Bengal I Vs. India Discount Co. Ltd.

Court: Supreme Court of India

Reported in: AIR1970SC410; [1970]75ITR191(SC); (1969)2SCC514a; [1970]1SCR767

V. Ramaswami, J.1. The respondent is a private limited company (hereinafter referred to as the assessee). The appeal relates to the assessment year 1956-57 for which the previous year is the year ending September 30, 1955....