Section 37 - Judgment Search Results

Parameswar Lal Bihani Vs. Comml. Tax Officer and ors.

Court: Supreme Court of India

Reported in: JT2000(3)SC163; (2000)9SCC259; [2001]121STC40(SC)

..... but not on ground of refusal to set aside award as provided in section 37 hence appeal under section 37 not entertainable as matter delayed for considerably long time application petition filed under ..... appeal to be decided by division bench since order of single judge under challenge held section 37 of the act applied only when preconditions mentioned therein are satisfied in the present .....

Lakhiram Agarwal Vs. C.R. Dash, Food Inspector

Court: Orissa

Reported in: 89(2000)CLT746; 2000(I)OLR568

..... place of used instead of it is clear from section 37 b 2 iv that for the purpose of rule 37 b weaning food is not included in infant ..... by the learned s d j m bolangir framing charge against him under section 16 1 a i of the prevention of food adulteration act 2 on ..... of the court in the said decision is quoted below 11 rules 37 a and 37 b deal with weaning food differently in case the former rule as .....

Eveready Industries India Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... or subsection 3 which implies that only expenditure which fall under section 37 1 or under section 37 3 would attract the provision of section 37 4 of the act whereas the expenditure incurred in the ..... upon the orders of the tax authorities 58 we have carefully considered the rival submissions section 37 3a 37 3b restricts the quantum of expenditure allowable if the expenditure is in connection with .....

The Commissioner of Income Tax, Amritsar Vs. New Alpine Forests, Srina ...

Court: Jammu and Kashmir

Reported in: [2000]245ITR470(J& K)

..... payments of royalty to the forest department as a deduction under section 37 1 of the act the material facts of the case giving ..... assessee is compensatory in nature deduction has to be allowed under section 37 1 of the act in respect thereof if the expenditure is ..... or penal in nature the authority has to allow deduction under section 37 1 of the income tax act wherever such examination reveals the .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... assessee and as such was allowable as a deduction under section 37 1 or 37 3 reliance was placed on the following decisions ii ..... as bad debts in the other were allowable deductions under section 37 and section 36 1 vii respectively the facts of the present case ..... apparently been claimed as a deduction under the provisions of section 37 which expressly debars allowance of expenditure in the nature of .....

Raghubhai M. Desai and ors. Vs. Vinay Vhas, I.A.S.

Court: Gujarat

Reported in: AIR2000Guj239

..... president or vice president of the municipality respondent no 1 has exercised powers under section 37 of the act section 37 of the act therefore may be considered at this stage which reads thus ..... second notice of the same date was served on other petitioners show cause notice under section 37 was replied written submissions were made after considering the facts and circumstances and exercising the .....

The Commissioner of Income Tax Vs. Nitco Roadways Ltd.

Court: Jammu and Kashmir

..... disallowance as business expenditure by virtue of sub section 2a and sub section 2b of section 37 is thus no more res integra it is ..... in the nature of entertainment expenditure within the meaning of section 37 2b of the act though earlier there was divergence of ..... of entertainment expenditure for the purposes of sub sections 2a and 2b of section 37 has been enlarged with retrospective effect from that .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... assessee and as such was allowable as a deduction under section 37 1 or 37 3 reliance was placed on the following decisions ii ..... as bad debts in the other were allowable deduction under section 37 and section 36 1 iii retrospectively 43 the facts of the present ..... such type of expenditure cannot be allowed as deduction under section 37 as admittedly these related to the acquisition and putting into .....

Vijay Kumar Vs. Krishi Upaj Mandi Samiti and anr.

Court: Rajasthan

Reported in: 2000CriLJ2920; 2000(4)WLC84

..... may provide for contravention shall be punishable as per sub section 2 of section 37 of the act of 1961 he submitted that learned ..... additional sessions judge has erroneously interpreted the provision of section 37 of the act of 1961 4 i have gone through ..... in holding that the petitioner was rightly convicted for offence under section 37 2 of the act of 1961 learned counsel for the .....

H.P. State Small Industries and Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)69TTJ(Chd.)944

..... bill and this therefore represented expenditure for purposes of business and therefore allowable under section 37 1 in support of the earlier arguments as also the aforesaid the learned counsel ..... legal liability under the industrial disputes act 1947 but not an allowable deduction under section 37 and which view has been confirmed by the commissioner appeals the learned departmental representative .....