Finance Act 1965 Section 31 - Judgment Search Results
Home > Cases Phrase: finance act 1965 section 31 Court: income tax appellate tribunal itat delhi Page 1 of about 510 results (0.355 seconds)Lloyds Insulations (India) Ltd. Vs. Deputy Commissioner of Income Tax
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2002)80ITD465(Delhi)
..... the present case only if the levy of wealth lax is itself chargeable under the finance act 1983 the comparison of section 80 of finance act 1965 and section 40 of finance act 1983 shows that different language has been employed by the legislature to appreciate the same ..... 15 15a 15b 16 16a 17 18a 2 21 22 23 23a 1 27 30 31 1 33 sub items 1 3a and 4 of item no 34 and item no .....
Tag this Judgment! Ask ChatGPTVinod Khatri Vs. Deputy Commissioner of Income Tax
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2004)82TTJ(Delhi)911
1st oct 1998 section 253 6 was amended by the finance no 2 act 1998 enhancing the court fee for filing the ao during the course of any proceedings under the act which would mean the assessment proceedings without which the very or not the basis for initiation of penalty proceedings under section 271 1 c as well as the subject matter of of assessment proceedings section 253 6 as it stood upto 31st may 1992 prior to its amendment by finance act 1992
Tag this Judgment! Ask ChatGPTAssistant Commissioner of Vs. O.P. Gupta
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)75ITD123(Delhi)
..... devi and m s jagdamba finance corporation the additions were made in ex parte assessment under section 144 of the act no enquiries and verifications were ..... on the decisions in first addl itov mrs suseela sadanandan 1965 57 itr 168 sc ito v sudhir kumarbhose 1972 84 ..... the aforesaid observations read with the order sheet entry dated 31 3 1989 would give clear indication that the assessing officer .....
Tag this Judgment! Ask ChatGPTAssistant Commissioner of Vs. Anima Investment Ltd.
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)73ITD125(Delhi)
of jurisdictional high court decision in the case of sophia finance co as viewed by the accountant member 32 there was of seeking confirmation under s 133 6 of the it act from 12 shareholders selected at random found that notices sent invoked in the latter case s 68 being a substantive section empowers the ito to treat such a sum as income company he filed his return declaring a loss of rs 31 361 on 6th may 1984 and assessment in this case
Tag this Judgment! Ask ChatGPTSaw Pipes Ltd. Vs. Additional Commissioner of
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2005)94TTJ(Delhi)1036
the paper book it would be apparent that the total finance expenses are of rs 51 41 crores and a sum section 114 of the indian evidence act judicial and official acts have been regularly performed if it be held that an two conditions is missing power of suo motu revision under section 263 of the act cannot be exercised vi the cit dadabhoy amp co v s p jain and anr 1957 31 itr 872 cal the high court of karnataka in cit
Tag this Judgment! Ask ChatGPTA-one Housing Complex Ltd. Vs. Ito
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2008)110ITD361(Delhi)
of its judgment in the case of devine leasing amp finance ltd supra the above situations are illustrative and not exhaustive to issue notices under section 131 133 6 of the act and then sent his report though the report was submitted canpack ltd 2006 283 itr 190 delhi where provisions of section 68 were held applicable to share capital receipts 13 however
Tag this Judgment! Ask ChatGPTMalbros Investments Ltd. Vs. Dcit
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2004)90ITD688(Delhi)
that the managed company was under any legal obligation to finance the selling agent or to guarantee any loans advanced to the department under section 256 2 of the i t act 1961 and passed the following order on 30th august 2000 as a business loss or as a bad debt under section 36 1 vii 24 a very intriguing feature of the the financial year for the instant assessment year ended on 31 3 95 thus it cannot be said that the appellant
Tag this Judgment! Ask ChatGPTNapar Drugs Pvt. Ltd. Vs. Dcit
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)98ITD285(Delhi)
kaur contention of mr pal that the decision in sophia finance ltd s case delhi fb is no longer good law undisclosed income under chapter xiv b of the i t act was certainly on the ao which had not at all member suffers for want of jurisdiction within the provisions of section 158bc at the outset it may be stated that it 45 itr 488 guj 247 itr 448 bom 248 itr 310 bom 248 itr 350 raj 248 itr 562 cal 249
Tag this Judgment! Ask ChatGPTAdditional Commissioner of Vs. Ge Capital Transportation
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)101TTJ(Delhi)304
it cannot be held that the transaction is merely a finance transaction and the income accruing from it is subject to scope of interest defined under section 2 7 of the act 7 thus issue stands fully covered in favour of the not fall under the definition of interest as given in section 2 7 of the act and as such would not
Tag this Judgment! Ask ChatGPTEverplus Securities and Finance Vs. Deputy Commissioner of Income Tax
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)101ITD151(Delhi)
activities in respect of the ingredients of an investment and finance company the tribunal observed that the main business of the the statute section 14a has been inserted by the finance act 2001 with retrospective effect from 1st april 1962 laying down that the same pertains to asst yr 1977 78 when section 14a was not on the statute section 14a has been 39 49 crores to rs 35 08 crores as at 31st march 2001 thus there is no fresh net inflows from
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