Forwarding - Year 1992 - Judgments

Nov 16 1992 (SC)

indra Sawhney Etc. Etc Vs. Union of India and Others, Etc. Etc.

Court: Supreme Court of India

Decided on: Nov-16-1992

Reported in: AIR1993SC477; [1992]Supp2SCR454; 1992DGLS(soft)768:1992Supp(3)SCC217

..... progressed far enough and forged ahead so as to compare favourably with the leading forward classes economically socially and educationally in such cases perhaps an upper income ceiling would ..... efficiency of the administration the relaxation concerned in thomas and the concessions namely carrying forward of vacancies and provisions for in service coaching training in karamchari sangh are instances .....

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Oct 23 1992 (HC)

Assistant Commissioner of Income Tax Vs. Subarna Plantation and Tradin ...

Court: Kolkata

Decided on: Oct-23-1992

Reported in: (1993)47TTJ(Cal)204

..... at a particular figure without granting the the assessees right to carry forward the same would be a futile exercise such a computation or ..... question as to whether he is at all entitled to carry forward the loss the decision of ours will avoid such an unreasonable ..... are profits and the assessee wants to set off the brought forward losses against the profits we are therefore of the opinion that .....

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Feb 25 1992 (TRI)

Teletronix Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Feb-25-1992

Reported in: (1992)41ITD381(Delhi)

..... fact suffered losses the ito was requested to complete the assessment and allow to carry forward depreciation and investment allowance to subsequent years it was also claimed that assessee was ..... officer was bound to complete the assessment and that the assessee was entitled to carry forward of unabsorbed depreciation investment allowance and deduction under section 80j reliance has been placed on .....

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Nov 18 1992 (TRI)

C. Ajithkumar Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Nov-18-1992

Reported in: (1993)44ITD687(Coch.)

..... arises for our consideration is whether the assessee is entitled to carry forward and set off of the loss determined for the assessment years ..... only on 31 7 1986 this loss is not eligible for carry forward being aggrieved the assessee took up the matter in appeal before ..... completed on 5 12 1980 where the assessing officer did not bring forward and adjust the loss for the assessment years 1984 85 and .....

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Oct 23 1992 (TRI)

Assistant Commissioner of Vs. Subarna Plantation and Trading

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-23-1992

Reported in: (1993)44ITD268(Kol.)

..... income tax appeals erred in directing the income tax officer to carry forward the loss determined for the assessment year 1984 85 2 the ..... question as to whether he is at all entitled to carry forward the loss the decision of ours will avoid such an unreasonable ..... are profits and the assessee wants to set off the brought forward losses against the profits we are therefore of the opinion that .....

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Feb 12 1992 (TRI)

Kanyakumari District Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Feb-12-1992

Reported in: (1992)41ITD317(Mad.)

..... consequently the assessing officer was not justified in allowing the assessee the benefit of carry forward of investment allowance attributable to that assessment year 4 he accordingly put the assessee ..... consequently this section stipulates that the entirety of the unabsorbed allowance would be carried forward to the subsequent year here again the admissibility of the allowance under section 32a .....

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Apr 07 1992 (TRI)

Sri Ambica Industries and Leasing Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Apr-07-1992

Reported in: (1992)42ITD631(Hyd.)

..... in that rectificatory order also it is stated that the admissible depreciation cannot be carried forward since the assessed figure is a loss of rs 64 870 therefore while determining the ..... learned departmental representative the assessee should have moved for the rectification i e for carry forward of depreciation and its absorption from the incomes derived by the assessee for assessment years .....

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Mar 23 1992 (TRI)

V.V. Trans-investments (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Mar-23-1992

Reported in: (1992)42ITD242(Hyd.)

..... unabsorbed depreciation whichever is less the very fact that a company is entitled to carry forward depreciation in full under section 115j 2 bears ample testimony to the inexorable finding that ..... it cannot be absorbed in a particular year against business income then it is carried forward as unabsorbed depreciation allowance under section 32 2 this unabsorbed depreciation allowance does not enter .....

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Oct 30 1992 (HC)

Peer Mohammed Siddique Vs. Union of India (Uoi)

Court: Karnataka

Decided on: Oct-30-1992

Reported in: 1992(40)ECC413; ILR1992KAR3484; 1992(4)KarLJ378

..... constitution correspondingly there is constitutional mandate commanding the concerned authority to whom the detune forwards his representation questioning the correctness of the detention order clamped upon him and requesting ..... in respect of the earlier cases she used to follow this step of first forwarding the representation to the advisory board and only thereafter sending the representation to the .....

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Dec 15 1992 (HC)

Satyanarayan Bhalotia Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Dec-15-1992

Reported in: (1993)113CTR(Cal)429,[1994]207ITR1030(Cal)

..... tax officer committed an error in allowing the benefit of carry forward of the aforesaid loss for the assessment year 1974 75 ..... essential condition to be fulfilled for obtaining the benefit of carry forward of loss this section reads as under 80 notwithstanding anything ..... in respect of the assessment year 1974 75 should be carried forward and set off against the speculation profit available in the .....

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