Forwarding - Year 1986 - Judgments

Sep 05 1986 (HC)

V. Narayana Rao and anr. Vs. State of Andhra Pradesh and anr.

Court: Andhra Pradesh

Decided on: Sep-05-1986

Reported in: AIR1987AP53

..... at 18 the figure adopted by mandal commission being 17 58 the population of forward castes communities scheduled castes scheduled tribes muslims christians sikhs buddists jains roughly comes to ..... communities the mandal commission meant brahmins rajputs marathas jats vaishays banias and kayasthas besides other forward hindu castes groups it gave the population percentage of each of these groups the .....

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Jul 10 1986 (TRI)

Goldwyn Traders (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jul-10-1986

Reported in: (1986)18ITD532(Kol.)

..... the order of the commissioner appeals he stated that the word forwards appearing in sub clause iv of the aforesaid explanation does ..... journey till their ultimate destination of reaching the assessee thus the forwarding begins when the papers duly signed and dated and intended ..... the language of section 132 8 does not use the word forward similarly the cases of bacchittar singh supra and nripendra nath .....

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Mar 13 1986 (TRI)

income-tax Officer Vs. Krishna Dist. Co-operative

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Mar-13-1986

Reported in: (1986)18ITD428(Hyd.)

..... be rejected on the ground that the loss was wrongly carried forward in the earlier years the learned commissioner appeals saw sufficient ..... loss computed for the assessment year 1981 82 should be carried forward to the next assessment year 1982 83 as it obviously ..... have been held that the assessee was not entitled to carry forward of business losses of earlier years the learned commissioner appeals .....

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Mar 24 1986 (TRI)

Hind Wire Industries Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-24-1986

Reported in: (1986)16ITD637(Kol.)

..... must therefore follow logically that the question of either computing the deficiency or carrying it forward does not arise i therefore hold that the ito erred in allowing straight deduction in ..... assessee was a negative figure the commissioner appeals however made a specific finding that carrying forward the deficiency also did not arise the assessee company challenges before us this finding of .....

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Jul 08 1986 (TRI)

Bakimchandra Laxmikant Vs. Ninth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-08-1986

Reported in: (1986)19ITD527(Mum.)

..... the situation the assessee could be denied the benefit of carried forward of the loss 6 the learned departmental representative on the ..... in proceedings under section 34 cannot be allowed to be carried forward it does not deal with the further contention of the ..... filed and secondly because the loss was denied to be carried forward because it was not determined in the original assessment naturally it .....

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Dec 10 1986 (TRI)

Associated Excavators and Dozers Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Dec-10-1986

Reported in: (1987)20ITD351(Kol.)

..... losses determined on the basis of such returns cannot be carried forward because of the express provision enacted in section 80 we ..... find that in that case the tribunal has allowed the carry forward of unabsorbed depreciation as distinct from business loss in that ..... the assessee but they were not justified in refusing to carry forward the unabsorbed depreciation as section 80 does not speak of .....

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May 23 1986 (HC)

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Union of ...

Court: Kolkata

Decided on: May-23-1986

Reported in: [1987]61CompCas628(Cal),91CWN596

..... or those supporting the appellants are merely the contentions put forward by the union of india in support of the constitutional ..... we will next proceed to consider the alternative contention put forward by mr roy chowdhury according to him if the definition ..... saving scheme would not constitute a prize chit on theconstruction put forward by mr roy chowdhury which construction if accepted would bring .....

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Mar 21 1986 (HC)

GuruddIn Vaiju Patel Alias Babu Vs. State of Maharashtra

Court: Mumbai

Decided on: Mar-21-1986

Reported in: 1986(3)BomCR518

..... he informed the local health authority about the prosecution and forwarded a copy of the result of the analysis received from ..... the word immediately only connotes that the report should be forwarded with sufficient dispatch the delay of one may in sending ..... local health authority shall immediately after the institution of prosecution forward copy of the report of the result of analysis is form .....

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May 22 1986 (HC)

G. Atherton and Co. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: May-22-1986

Reported in: (1986)56CTR(Cal)10,[1987]165ITR527(Cal)

..... the assessee had no other head of income shall be carried forward to the following year 9 construing the said sections the learned ..... this court was cited for the proposition that the losses carried forward from earlier years could not be set off before deducting the ..... be so set off against income from other heads and carry forward the balance such computation would be wholly artificial contrary to the .....

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May 16 1986 (HC)

Commissioner of Income-tax Vs. North Koshalpur Colliery Co. Pvt. Ltd.

Court: Kolkata

Decided on: May-16-1986

Reported in: (1986)55CTR(Cal)409,[1986]161ITR756(Cal)

..... priority industry before deducting therefrom the unabsorbed depreciation and unabsorbed development rebate brought forward from the earlier years 2 this reference relates to the assessment for the ..... priority industries before deducting therefrom the unabsorbed depreciation and unabsorbed development rebate brought forward from the earlier years 18 for the reasons aforesaid we answer the question .....

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