Forwarding - Year 1981 - Judgments

Jun 01 1981 (HC)

Commissioner of Income-tax Vs. Malwa Sugar Mills Co. Ltd.

Court: Kolkata

Decided on: Jun-01-1981

Reported in: 1981(2)CHN114,(1982)26CTR(Cal)347,[1982]134ITR56(Cal)

..... depreciation allowance under proviso b to section 10 2 vi depreciation allowance which is carried forward merges into depreciation allowance for the succeeding year and after such merger the unabsorbed ..... depreciation allowance there is no good reason why business losses which have been brought forward should not receive priority over current depreciation allowance held on the facts that for .....

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Aug 07 1981 (TRI)

income-tax Officer Vs. Hindustan Vacuum Glass Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-07-1981

Reported in: (1983)3ITD605(Delhi)

..... unabsorbed depreciation unabsor bed development rebate as well as brought forward losses and its income in the year before allowance ..... allowance was not given in any past year the carried forward unabsorbed depreciation had become depreciation of the current year ..... good reason why depreciation sic losses which have been brought forward should not receive priority over current depreciation allowance p .....

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Dec 30 1981 (SC)

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Decided on: Dec-30-1981

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... court to another high court obviously comprehends his transfer however when the drafting committee forwarded the revised draft constitution as passed by the constituent assembly at the second ..... caused to the judge and comparable public interest which necessitates transfer and thereafter puts forward the proposal while discharging such a high constitutional function of either initiating the proposal .....

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Feb 03 1981 (HC)

Meenambika Trading Company, Represented by Its Partner, M. Dhandapani ...

Court: Chennai

Decided on: Feb-03-1981

Reported in: (1983)2MLJ508

..... said that in cases where the consignor has recorded defective or improper packing in the forwarding note then the railway administration shall not be responsible for any damage deterioration leakage ..... defective or improper packing has been recorded by the sender or his agent in the forwarding note then notwithstanding anything contained in the foregoing provisions of this chapter the railway .....

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Jul 14 1981 (HC)

Indian Aluminium Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-14-1981

Reported in: [1983]141ITR258(Cal)

..... 80j 3 was enacted which specifically provided for the carry forward of any such unabsorbed relief rebate 3 the relevant certificate ..... earlier assessment years and get the deficiency determined and carried forward to the next following assessment year 4 whether on the ..... not have been any prior determination of claim for carry forward of loss or deficiency and in those circumstances the assessee .....

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Mar 25 1981 (HC)

Eastern Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Mar-25-1981

Reported in: [1983]139ITR664(Cal)

..... opinion it establishes the proposition that unabsorbed depreciation could be carried forward unless it is set off in the manner indicated in ..... there is income from other heads the unabsorbed depreciation carried forward from the past years would be available for set off ..... for the purpose of setting off of unabsorbed depreciation carried forward from the preceding year it was not necessary that the .....

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Mar 25 1981 (HC)

Addl. Commissioner of Income-tax, Karnataka Vs. B.S. Dall Mills

Court: Karnataka

Decided on: Mar-25-1981

Reported in: (1981)24CTR(Kar)10; ILR1981KAR935; [1981]131ITR111(KAR); [1981]131ITR111(Karn)

..... incurred by an unregistered firm during an assessment year could be carried forward only if the status of the firm continues to be that ..... consideration was whether the loss of the previous year could be carried forward and set off income earned by the firm as a registered firm ..... holds good to the said provision also from the view that carry forward of loss incurred by a firm during the period when it .....

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Sep 17 1981 (HC)

Virendra Kumar Nayak Vs. the Superintendent of Naini Central Jail and ...

Court: Allahabad

Decided on: Sep-17-1981

Reported in: 1982CriLJ1

..... been improper delay on the part of the authorities which received the representation for being forwarded to the central government the continued detention of the two petitioners would be ren ..... necessary in the circumstances of the case this being the position the delay entailed in forwarding the representations made by the petitioners to the central government rendered their continued detention .....

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Sep 09 1981 (HC)

Kisan Bilas Badrinarayan Vs. Union of India (Uoi), Represented by the ...

Court: Mumbai

Decided on: Sep-09-1981

Reported in: 1982(2)BomCR257

..... impose conditions not inconsistent with the act and issue general rule with respect to receiving forwarding or delivering of the articles such conditions are to be kept at the railway station ..... package and value of excepted articles should be specifically mentioned a person filling in this forwarding note has to strike out the portion inapplicable added to this is explanatory note no .....

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Nov 10 1981 (HC)

Dunlop India Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Nov-10-1981

Reported in: [1983]141ITR542(Cal)

..... concerned the amount of the balance had been simply pushed forward to the next year without being allocated to any particular ..... their lordships held that if a surplus was simply carried forward without the persons in requisite authority allocating it to any ..... being added to the balance of that year had floated further forward into the chargeable accounting period without finding or being directed .....

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