First - Judgment Search Results

Aruna and Co. Vs. First Income-tax Officer

Court: Karnataka

Reported in: [1992]196ITR831(KAR); [1992]196ITR831(Karn)

s rajendra babu j 1 the petitioner is a partnership firm for the assessment years 1983 84 to 1985 86...

Acme Bobbins and Shuttles (P.) Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1993)44ITD316(Mum.)

..... present since in the present case we are concerned with the growth of contractual right first we would like to deal with the enforceability of that agreement 14 all contracts are ..... dormant rights which arose out of the agreement entered with smt nitina c jhaveri the first and foremost prayer of the assessee was for the specific performance assuming for a moment .....

Elektrim Polskie Towarzystwg Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1992)42ITD285(Delhi)

..... deducted the tax 8 section 199 of the act has two limbs the first limb provides that any deduction of tax made under sections 192 to 194 ..... it is entitled to the credit in assessment year 1982 83 9 the first limb of section 199 as brought out above is an amplification of the ..... it has to be taken to mean that there is satisfaction of the first limb of section 199 of the act we are therefore of the opinion .....

Samy Auto Parts Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1993)44ITD44(Mad.)

..... penalty of rs 6 000 under section 273 1 b 4 the first appellate authority declined to interfere in the matter because according to ..... the facts and circumstances of the case and made two basic points first it is a matter of record that the assessee had initially ..... collection and recovery sections 220 to 232 e tax payable under the first significant point to be noted is that parliament has used two .....

Late Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. First ...

Court: Gujarat

Reported in: [1993]203ITR803(Guj)

..... raised by the accountable person came to be negatived by the first asstt ced ahmedabad by the assessment orders dt 23rd march 1974 ..... clear in clause 12 that the above said two executors shall first pay up the liabilities of the deceased and thereafter shall ..... that they were required to discharged the liabilities of the deceased first and thereafter they were required to manage the estate during the .....

Late Smt. Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. F ...

Court: Gujarat

Reported in: (1993)110CTR(Guj)249

..... raised by the accountable person came to be negatived by the first asstt ced ahmedabad by the assessment orders dt 23rd march 1974 ..... clear in cl 12 that the above said two executors shall first pay up the liabilities of the deceased and thereafter shall manage ..... that they were required to discharged the liabilities of the deceased first and thereafter they were required to manage the estate during the .....

Vikrant Tyres Ltd. Vs. First Income-tax Officer

Court: Karnataka

Reported in: (1993)115CTR(Kar)210; ILR1993KAR402; [1993]202ITR454(KAR); [1993]202ITR454(Karn); 1993(37)KarLJ196

..... by second appellate authority the action taken pursuant to the first order including the demand notice will survive and a fresh ..... the original assessment had been restored with the result that the first demand notice became operative and therefore section 220 2 was ..... commencing with the refund of the taxes consequent on the first appellate order till the taxes were finally paid after disposal .....

R.M. Enterprises, Mittal Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... for the purposes of paragraph e of part iii of the first schedule and for the purposes of that paragraph the expression industrial ..... but not the construction of buildings b part iii of the first schedule referred to above deals with rates for calculating or charging ..... from them still we preferred to go by the first impression and the first principles of interpretation and the history of the section .....

JatIn (Alias Rajesh) Khanna Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1993)45ITD448(Mum.)

..... to 9 the assessee has challenged the action of the learned 1st appellate authority in confirming the order of the assessing officer ..... supported the order of the ito as well as the learned 1st appellate authority we have considered the rival submissions it is ..... system of accounting the assessing officer as well as the learned 1st appellate authority were justified in taxing the over flow receipts .....

First Income-tax Officer Vs. Aruna and Company

Court: Karnataka

Reported in: [1992]196ITR832(KAR); [1992]196ITR832(Karn)

1 it appears to us that the judgment under appeal cannot be interfered with since it has correctly applied the...