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N.M. Shah Vs. Second Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD244(Mum.)

..... individual assessee engaged in a profession or rendering professional services for which they maintain accounts regularly the valuation of the assets of such profession or business requires to be made ..... of the appropriate words such as for which accounts are maintained under the mercantile system regularly now this sub section also contemplates certain adjustments in the balance sheet again such .....

Board of Educ. Vs. Rowley

Court: US Supreme Court

board of educ v rowley 458 u s 176 1982 u s supreme court board of educ v rowley 458...

Bela Singh Pabla Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)1ITD370(Delhi)

1 in this appeal filed by the assessee aground was raised at the time of hearing of the appeal before...

Sundaram and Srinivasan Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1982)2ITD33(Mad.)

..... same case warned that such different methods are permissible only when the assessee employs them regularly and consistently and not otherwise the commissioner rejected this argument on the ground that ..... different parts of the same business on different basis if such different methods are employed regularly and consistently the profits have to be computed in accordance with the respective methods .....

The State Vs. Kanhu Charan Barik

Court: Orissa

Reported in: 1983CriLJ133

..... not realise my official embarrassment kanhu used to press regularly on me for his regular appointment and i used to give him the very ..... but i was also dissatisfied he used to absent himself at regular intervals without giving any information to us and thereby causing lot ..... increase and he would be more disobedient if he rets a regular appointment p w 18 stated kanhu was expressing his dissatisfaction .....

Hari Prakash Agarwalla Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1982)1ITD1014(Kol.)

1 this appeal is directed against the order under section 263 of the income tax act 1961 the act passed...

Bengal Electric Lamp Works Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)8ITD349(Kol.)

1 by this appeal the assessee has challenged the order of the learned commissioner appeals upholding the charging of interest...

income-tax Officer Vs. General Talkies Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD224(Delhi)

1 this is an appeal by the revenue and it arises out of the proceedings under section 154 of the...

L. Robert D

Court: Supreme Court of India

Reported in: (1982)ILLJ330SC; 1982(1)SCALE466; (1982)1SCC645; [1982]3SCR251; 1982(14)LC344(SC); AIR1982SC854

1 appellant l robert d souza joined service as a gangman at mangalapuram in southern railway on july 1 1948...

Bhagwat Prasad Vs. Commissioner of Income-tax and anr.

Court: Allahabad

Reported in: (1983)33CTR(All)54; [1983]139ITR961(All); [1982]11TAXMAN219(All)

rastogi j 1 this writ petition under article 226 of the constitution is directed against the order of the commissioner...