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Dec 20 1951

Mangalchand Mohanlal Vs. Re.

Court: Allahabad

Decided on: Dec-20-1951

Reported in: [1952]21ITR164(All)

Act is as follows :-'Whether on the facts found by the Tribunal Dina Nath and Amarnath as the respective members of Ram Bharosey and Ram Sarups branches could represent and bind the other members of their Hindu


Dec 20 1951

L. H. Sugar Factories and Oil Mills Ltd. Vs. Re.

Court: Allahabad

Decided on: Dec-20-1951

Reported in: [1952]21ITR325(All)

a mistake a referring to Section 10(2)(xv) instead of to Section 10(2)(v). Section 10(2)(v) is as follows :-'In respect of current repairs of such buildings, machinery, plant or furniture, the amount paid on account thereof;'Learned counsel has


Apr 07 1959

Chaturbhuj and Co. Vs. Re.

Court: Allahabad

Decided on: Apr-07-1959

Reported in: [1960]39ITR337(All)

Act or the basis for it should have been only the excess profits tax which was avoided in respect of the chargeable accounting period in question namely Rs. 2,947-5-0 ?2. Whether in face of the fact that


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Jan 08 1952

Hindustan Commercial Bank Ltd. Vs. Re.

Court: Allahabad

Decided on: Jan-08-1952

Reported in: [1952]21ITR353(All)

Court :-'Whether in the circumstances and on the facts of the case, the sum of Rs. 89,870 in respect of expenses incurred in opening offices of the bank was an admissible deduction under Section 10(2)(xii) now Section


Aug 29 1952

Ram Kumar Ramniwas of Nanpara Vs. Re.

Court: Allahabad

Decided on: Aug-29-1952

Reported in: [1952]22ITR474(All)

joint Hindu family as such can enter into a partnership. It is difficult to understand how such a result can be derived from the decision in Lachhman Dass case or from the quotation given above. As a


Oct 05 1950

Udayram Jagannath Vs. Re.

Court: Allahabad

Decided on: Oct-05-1950

Reported in: [1951]19ITR222(All)

fact, the learned Judges of the Madras High Court went to the length of holding that any other result would be unthinkable. See G. M. Madappa v. Commissioner of Income-tax, Madras. A similar question arose before a


Oct 04 1950

Lalli Ram Sunderlal Jhansi Vs. Re.

Court: Allahabad

Decided on: Oct-04-1950

Reported in: [1951]19ITR372(All)

The following question has been refereed to us by the Income-tax Appellate Tribunal, Allahabad Bench, under Section 66(1) of the Indian Income-tax Act for our opinion :-'Whether, in the circumstances of the case and on a...


Jun 18 1951

Kishan Parshad and Co., Ltd., Ambala Vs. Re.

Court: Punjab and Haryana

Decided on: Jun-18-1951

Reported in: [1952]21ITR303(P& H)

contract with the assessee company to buy their shares and an injunction had been issued by the Court restraining the assessee company from selling their remaining shares. When the injuction was discharged in the year 1943 the


Sep 15 1952

Lala Lachhman Dass Nayar and Others Vs. Re.

Court: Punjab and Haryana

Decided on: Sep-15-1952

Reported in: [1952]22ITR418(P& H)

which had been filed by the firms as constituted except for the year 1941-42. Later on as a result of proceedings being taken under Section 34 of the income-tax act the total income of the firm except


Oct 07 1940

The Central Talkies Circuit, Matunga, Vs. Re.

Court: Mumbai

Decided on: Oct-07-1940

Reported in: [1941]9ITR44(Bom)

... 2'7. Charity ... 1 anna.Thereafter there came the amendment of Section 16(3) of the Income-tax Act, in respect of the shares standing in the names of a wife and minor son of a partner. On that


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