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Section 37 - Judgment Search Results

Home > Cases Phrase: section 37 Year: 2004 Page 1 of about 38,581 results (0.236 seconds)
Oct 15 2004 (HC)

Shila Sanyal and anr. Vs. Provat Kumar Pal and anr.

Court: Kolkata

Decided on: Oct-15-2004

Reported in: 2005(3)CHN38

..... even failure of the tenant to take any plea under sub section 4 of section 13 does not relieve the court of such statutory duty ..... even concurrent findings of the fact of the lower courts 10 section 100 of the code of civil procedure clearly lays down that ..... petition especially in view of tardiness and delays plaguing the legal system 37 the apex court directed that there is need for taking judicial .....

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Aug 26 2004 (TRI)

ito V.D.B. Taraporevala Sons and Co.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-26-2004

Reported in: (2005)1SOT123(Mum.)

..... that the secret commission paid by the assessee to procure business was not deductible under section 37 because the payment was made in said case to various departments of said government said ..... expenditure laid out or expended wholly and exclusively for business purpose within the meaning of section 37 1 read with explanation appended thereto it may be mentioned that secret commission for the .....

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Aug 24 2004 (TRI)

Joint Commissioner of Income Tax Vs. Jamuna Auto Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Aug-24-2004

Reported in: (2005)92TTJ(Chd.)920

..... has been specifically disallowed as is the case in sub section 4 and sub section 5 of section 37 and that sub section 4 ii of section 37 clearly makes a reference to disallowance in respect of ..... reverse purpose thus the court has to read section 30 along with section 37 4 section 30 is the general section for all buildings section 37 4 is the special section for buildings which are guest houses the .....

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May 27 2004 (TRI)

i.C.B. Limited Vs. the I.T.O.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-27-2004

Reported in: (2005)93ITD418(Mum.)

..... company 6 ld ar of assessee has contended that explanation to section 37 1 has no doubt been brought into statute book retrospectively with ..... effect from 01 04 1962 yet under the said explanation to section 37 1 it is only the expenditure incurred for any purposes ..... it should be allowed as business expenditure under the provisions of section 37 1 of the act looking to the circumstances in which the .....

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Sep 29 2004 (HC)

Bhateri Devi (Smt.) Vs. State of Rajasthan and ors.

Court: Rajasthan

Decided on: Sep-29-2004

Reported in: RLW2005(2)Raj877; 2004(4)WLC593

..... of 15 clear days 7 clear days has been added in provision of section 37 of the rajasthan panchayati raj act 1994 4 as per direction of ..... for the state submitted that they have fully complied with the provisions of section 37 of the act of 1994 and rule 21 of the rules of ..... receipt of notice 12 in case of prahlad ram supra para 26 27 37 38 39 this court has held that crucial date for counting period .....

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Jan 30 2004 (TRI)

income Tax Officer Vs. M.S. Kumaraswamy

Court: Income Tax Appellate Tribunal ITAT Chennai

Decided on: Jan-30-2004

Reported in: (2004)84TTJ(Chennai)916

..... s contract receipts further the learned authorised representative argued that the insertion of explanation to section 37 1 carries no effect on respondent assessee s case as to the correctness and validity ..... or expended wholly and exclusively for the purpose of its business within the meaning of section 37 1 of the it act 1961 read with the explanation appended thereto however having regard to .....

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May 17 2004 (TRI)

S.B. Reshellers (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: May-17-2004

Reported in: (2004)85TTJ(Pune.)510

..... 95 this bench of the tribunal had considered the applicability of section 37 1 of the act to the expenses on presentation articles which ..... was held by the tribunal that such expenses were allowable under section 37 1 if the following conditions were satisfied ii it is customary ..... pcs industries ltd supra we allow the assessee s claim under section 37 1 of the act the ground no 1 is accordingly allowed .....

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Oct 11 2004 (TRI)

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-11-2004

Reported in: (2005)92ITD119(Delhi)

..... deduction deduction regarding taxes duties paid on stock in trade is allowable under the residuary section 37 section 37 refers to any expenditure not being in the nature of capital expenditure or personal ..... that expenditure incurred to defend its employees in criminal proceedings is allowable as deduction under section 37 lakshmiji sugar mills co p ltd v cit 4 cit v ahmedabad controlled iron .....

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Dec 22 2004 (TRI)

Joint Commissioner of Income Tax Vs. Hiton Roulunds Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Dec-22-2004

Reported in: (2005)97TTJ(Delhi)479

..... from the record are that the assessee company claimed deduction of rs 1 crore under section 37 of the it act in respect of the payment made to m s hilton rubber ltd ..... rotex mfg and engg guj p ltd 2004 90 ttj ahd 171 2004 137 taxman 37 ahd mag 7 we have carefully perused the order of the lower authorities and the .....

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Sep 14 2004 (HC)

Tuples Educational Society Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Sep-14-2004

Reported in: 2005(2)AWC1443

..... institution in the year 1999 the vice chancellor of chaudhary charan singh university meerut under section 37 2 of uttar pradesh state university act 1973 granted affiliation to the petitioner s institution ..... session 2003 2004 expeditiously in accordance with statutes of chaudhary charan singh university meerut and section 37 of u p state universities act 1973 the opposite party no 4 is directed to .....

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