Observing - Year 1981 - Judgments

Sep 16 1981 (TRI)

income-tax Officer Vs. Smt. Rama Bai

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-16-1981

Reported in: (1983)3ITD393(Hyd.)

..... had not correspondingly increased later in the same judgment the high court had proceeded to observe that the acquisition of these lands for industrial development would necessarily show that though these ..... land by some possible future owner or possessor for agricultural purposes the supreme court further observed that if there was neither anything in the condition nor anything in evidence to .....

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Jan 21 1981 (HC)

Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jan-21-1981

Reported in: (1982)26CTR(Cal)29,[1982]137ITR557(Cal)

..... the compensation received by the assessee from the first land acquisition collector the tribunal also observed that the assessee further could not give the tribunal any satisfactory answer as to whether ..... the principles that have been discussed in several decisions which stimulate the mind as was observed by hidayatullah j in the passage referred to hereinbefore no principle can be applied without .....

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Apr 09 1981 (HC)

Commissioner of Income-tax Vs. Hindustan Pilkington Glass Works

Court: Kolkata

Decided on: Apr-09-1981

Reported in: [1983]139ITR581(Cal)

..... of sterilising the neighbouring quarries thereafter the learned chief justice observed a p 56 of the report as follows before taking ..... at p 12 which are significant there the supreme court observed which in our opinion distinguishes the present case before us ..... background of the facts under which lord reid made the aforesaid observations there the assessee company which carried on business of iron .....

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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)

..... and finance ltd 1978 111itr119 bom there the division bench of the bombay high court observed that when enacting the provision regarding carry forward and set off of unabsorbed depreciation under ..... to any provision computing depreciation it was an independent provision the bombay high court further observed that the decision in sahu rubber p ltd s case 1963 48itr464 bom principally turned .....

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Apr 01 1981 (HC)

Commissioner of Income-tax Vs. Kalinga Otto (P.) Ltd.

Court: Kolkata

Decided on: Apr-01-1981

Reported in: (1981)25CTR(Cal)1,[1983]139ITR710(Cal)

..... there at p 486 of the report again lord president clyde made the following interesting observations the propriety and the practice of charging the cost of supplying implements utensils or articles ..... although its permanence being conditioned by the length of the term is shortlived 30 these observations with great respect in our opinion would not be applicable to the present controversy having .....

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Mar 18 1981 (HC)

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Decided on: Mar-18-1981

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... dividends the supreme court has in respect of these other sections observed that on a plain reading of these sections it appears ..... last mentioned case the supreme court noted with approval the observations from the unreported decision of the supreme court in civil ..... impliedly overruled its earlier decision in cambay electric supply 27 this observation in the decision of this court in our opinion is .....

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May 04 1981 (HC)

Birla Vidhya Vihar Trust Vs. Commissioner of Income-tax, Central I

Court: Kolkata

Decided on: May-04-1981

Reported in: (1981)24CTR(Cal)307,[1982]136ITR445(Cal)

..... up in appeal before the aac the aac in his order observed that the appellant trust established two schools viz mahadevi birla girls ..... commerce v cit 1975 101itr796 sc which was therefore overruled the observations of mr justice khanna and mr justice gupta in the case ..... trust v cit 1975 101itr234 sc were also disapproved but the observations of mr justice beg in the said decision were approved 34 .....

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Aug 10 1981 (HC)

Indian Leaf Tobacco Development Co. Ltd. Vs. Commissioner of Income-ta ...

Court: Kolkata

Decided on: Aug-10-1981

Reported in: [1982]137ITR827(Cal)

..... of a concern and mentioned depreciation among the usual expenses at pp 0701 0702 pickles observes as follows page 0701 0702 depreciation may be defined as the permanent and continuing diminution ..... any direct obligation but out of commercial expediency in the context of the tribunal s observation of commercial requirement of maintaining the relationship between the employer and the employee in our .....

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Jul 08 1981 (HC)

Commissioner of Gift-tax, Central-i Vs. Basant Kumar Aditya Vikram Bir ...

Court: Kolkata

Decided on: Jul-08-1981

Reported in: (1982)26CTR(Cal)17,[1982]137ITR72(Cal)

..... what property it should comprise reliance was placed on the observations of the supreme court in the case of guramma bhratar ..... case of thiruvathammal v vagunathan air1952mad479 there the learned judge observed that the father had a legal obligation to meet the ..... in the instant case reliance was also placed on certain observations inthe case of cgt v chandrasekhara reddy 1976 105itr849 ap .....

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Apr 22 1981 (HC)

Smt. Ichhabai Panchal Vs. Commissioner of Wealth-tax

Court: Kolkata

Decided on: Apr-22-1981

Reported in: (1981)24CTR(Cal)292,[1982]137ITR232(Cal)

..... commissioner under section 18 2a was explained the learned judge observed as follows the question whether there was reasonable cause for ..... as having satisfied the above conditions further on it was observed it is needless to mention that the commissioner while exercising ..... cannot operate simultanously 19 reliance however was placed on the observations of the karnataka high court in the case of cwt .....

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