| Income
Tax - Judgements |
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Title
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Details
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Kerala
High Court
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COMMISSIONER
OF INCOME-TAX
v.
SMT. SHEGGY ABDULLA.
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IT
Ref. No. 114 of 1997, decided on October 8, 1999.
Section - 256, 11, 16, 17, 18, 19, 3, 5, 6, 7, 9, 26-IT |
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Calcutta
High Court
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SMT.
TAPATI PAL
v.
COMMISSIONER OF INCOME-TAX.
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IT Ref. Nos. 127 & 128 of 1994, decided on September 22, 1999.
Section - 256, 271, 159-IT |
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Calcutta
High Court
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COMMISSIONER
OF INCOME-TAX
v.
KANUBHAI ENGINEERS (P) LTD.
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IT Ref. No. 78 of 1994, decided on September 14, 1999.
Section - 256, 263, 147, 148, 215, 245-IT |
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Delhi
High Court
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POWER
CONTROLS & ORS.
v.
COMMISSIONER OF INCOME-TAX & ORS.
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Civil
Writ Petn. No. 4849 of 1999, decided on December 7, 1999.
Section - 127, 132, 5-IT |
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Bombay
High Court
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S.
KRISHNAN
v.
U. V. SHAHADADPURI & ORS.
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Writ Petn. No. 779 of 1995, decided on April 2, 1997.
Section - 269ul, 269uc, 269ud, 269ua-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
SMT. P. ANDAL AMMAL. (CIT v. SMT. P. YAMUNA BAI.)
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Tax Case Nos. 106 & 107, 1209 of 1987, decided on November 23, 1998.
Section - 56, 14, 9, 12-IT |
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Gauhati
High Court
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COMMISSIONER
OF INCOME-TAX
v.
ASSAM ASBESTOS LTD.
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IT Ref. No. 13 of 1996, decided on August 17, 1999.
Section - 37, 30, 36, 33, 33a, 32a-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
R. JAYALAKSHMI.
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Tax Case Nos. 1211 & 1212 of 1998, decided on July 13, 1998.
Section - 64-IT |
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Madras
High Court
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RAJOO
BROS.
v.
COMMISSIONER OF INCOME-TAX.
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TC No. 846 of 1986, decided on December 18, 1998.
Section - 139, 263-IT |
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Calcutta
High Court
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PODDAR
PROJECTS LIMITED
v.
ASSISTANT COMMISSIONER OF INCOME-TAX.
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IT Appeal No. 124 of 1999, decided on August 17, 1999.
Section - 244, 214-IT |
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Delhi
High Court
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ASHOK
MFG. CO. (P) LTD.
v.
COMMISSIONER OF INCOME-TAX.
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IT Ref. No. 275 of 1978, decided on July 7, 1999.
Section - 256, 215, 139, 143, 144, 246-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
YENNARKAY RAJARATNAM CHARITIES.
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Tax Case Nos. 1113 to 1116 of 1992, decided on November 18, 1998.
Section - 11, 13-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
SMT. PADMA DEVI JAIN.
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IT Ref. No. 99 of 1998, decided on February 10, 1999.
Section - 256, 271-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME-TAX
v.
O.E.N. INDIA LTD.
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IT
Ref. No. 99 of 1996, decided on September 30, 1999.
Section - 256, 43b-IT |
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Madras
High Court
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RAJNIKANTH
v.
COMMISSIONER OF INCOME-TAX.
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Tax
Case No. 346 of 1987, decided on August 3, 1998. |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
TAMIL NADU INDUSTRIAL INVESTMENT CORPORATION LTD. (TAMIL NADU INDUSTRIAL
INVESTMENT CORPN. LTD. v. CIT.)
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Tax
Case No. 124, 125 of 1984, decided on April 28, 1998.
Section - 36, 34, 80c - IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME-TAX
v.
COCHIN REFINERIES LTD.
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IT Ref. No. 109 of 1996, decided on September 23, 1999.
Section - 256, 41, 43, 15-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
GEORGE MAIJO.
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TC
Nos. 369 & 370 of 1987, decided on April 28, 1998.
Section - 80HH, 80j, 32a-IT |
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Madhya
Pradesh High Court
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OSWAL
TRADING CO.
v.
COMMISSIONER OF INCOME-TAX.
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Civil Misc. Case No. 65 of 1989, decided on July 26, 1996.
Section - 185, 256-IT |
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Kerala
High Court
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ABDUL
KHADER
v.
SUB-INSPECTOR OF POLICE & ORS.
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Original Petn. No. 2602 of 1998, decided on November 23, 1998.
Section - 132a, 41, 102, 132b, 226, 132, 278d-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
INDEN BISLERS.
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Tax Case No. 944 of 1984, decided on July 1, 1998.
Section - 271, 274-IT |
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Calcutta
High Court
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WARREN
TEA LTD. & ANR.
v.
UNION OF INDIA & ORS.
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Writ Petn. No. 1232 of 1997, decided on September 24, 1998.
Section - 80hhc, 295, 2, 10, 28, 29, 30, 43d, 5, 14, 80i, 8, 33ab, 33, 33a. |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
DOONGAJI & CO.
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Misc. Civil Case No. 224 of 1993, decided on February 5, 1999.
Section - 256-IT
Section- 4 - NIA
Section- 2 - Central Excise Act |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
K. P. ABDULLAH.
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Tax
Case No. 559 of 1988, decided on June 18, 1998.
Section - 69d, 4, 5, 1-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME-TAX
v.
ASIAN TECHS LTD.
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IT
Ref. Nos. 98 of 1995, 181 of 1996 and 175 & 176 of 1997, decided on October
6, 1999.
Section - 80hh, 80i, 80j-IT |
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Delhi
High Court
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COMMISSIONER
OF INCOME-TAX
v.
TEXTILE & GENERAL TRADING CO.
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IT Case No. 24 of 1999, decided on September 17, 1999.
Section - 256, 271-IT |
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Calcutta
High Court
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COMMISSIONER
OF INCOME-TAX
v.
BABCOCK & WILCOX OF INDIA LTD.
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IT
Ref. Nos. 5, 70 & 93 of 1987, 41 of 1990 & 199 of 1993, decided on August
20, 1999.
Section - 32a, 263, 2-IT |
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Kerala
High Court
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OCEANIC
PRODUCTS EXPORTING CO.
v.
COMMISSIONER OF INCOME-TAX.
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IT
Ref. No. 58 of 1996, decided on September 27, 1999.
Section - 256, 68-IT |
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Calcutta
High Court
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COMMISSIONER
OF INCOME-TAX
v.
CURRENCY INVESTMENT CO. LTD.
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IT
Ref. No. 204 of 1992, decided on September 6, 1999.
Section - 256, 131-IT |
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AAR
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ABC,
(Advance Ruling)
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IN RE. P. No. 36 of 1998, decided on August 9, 1999.
Section - 10 - IT
200 - Companies Act |
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Calcutta
High Court
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CALTRADE
CO STEEL SALES (P) LTD. & ORS.
v.
DEPUTY COMMISSIONER OF INCOME-TAX.
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Writ
Petn. No. 1759 of 1999, decided on August 16, 1999.
Section - 143, 158bc, 132-IT |
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Gujrat
High Court
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COMMISSIONER
OF INCOME-TAX
v.
PRESIDENT INDUSTRIES.
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IT Appln. No. 53 of 1999, decided on April 20, 1999.
Section - 256-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
M. S. J. CONSTRUCTION (P) LTD.
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Misc. Civil Case No. 255 of 1993, decided on June 27, 1996.
Section - 256,263, 80hha,80j-IT |
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Gujrat
High Court
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COMMISSIONER
OF INCOME-TAX
v.
HIMATLAL KAPURCHAND & ORS.
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IT
Ref. No. 191 of 1982, decided on November 28, 1995. |
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Allahabad
High Court
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ALL
KANPUR INCOME-TAX BAR ASSOCIATION & ANR.
v.
UNION OF INDIA & ORS.
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Civil
Misc. Writ Petn. No. 767 of 1997, decided on February 11, 1998.
Section - 64-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
DWARKADAS GHASHIRAM.
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Misc. Civil Case Nos. 229 to 233 & 351 to 355 of 1993, decided on January
17, 1996.
Section - 256,171,25a - IT
17 - Wealth Tax |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
ASHER TEXTILES LTD.
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Tax Case No. 1234 of 1984, decided on February 11, 1998. |
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Gujrat
High Court
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COMMISSIONER
OF INCOME-TAX
v.
EMTICI ENGINEERING LTD.
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IT
Appln. No. 216 of 1999, decided on November 24, 1999.
Section - 256,80G-IT |
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Gujrat
High Court
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COMMISSIONER
OF INCOME-TAX
v.
TEA KING.
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IT Appln. Nos. 355 to 358 of 1999, decided on October 27, 1999.
Section - 256,133a,271b,44ab-IT |
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Madras
High Court
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INCOME
TAX OFFICER
v.
RADHAKRISHNA STORES, STATIONERY AND BOOK MERCHANTS & ORS.
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Crl.
Appeal No. 895 of 1989, decided on September 2, 1997.
Section - 131, 139, 276c, 277, 278b, 142 |
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Andhra
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
BAKELITE HYLAM LTD.
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IT Case No. 34 of 1998, decided on October 6, 1998.
Section - 256, 263, 143, 237, 4, 5, 156, 199, 219, 142, 144-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
MATRISEVA TRUST.
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TC No. 787 of 1990, decided on March 25, 1999.
Section - 11-IT |
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Kerala
High Court
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KERALA
KALA THEATRE
v.
COMMISSIONER OF INCOME-TAX.
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IT Ref. Nos. 131 & 233 of 1997, decided on October 12, 1999.
Section - 256-I |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
SUNDARAM INDUSTRIES LTD.
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Tax Case No. 219 of 1986, decided on April 23, 1999.
Section - 40a,80j,37-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
MEHTA SHANTILAL & ORS.
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Misc. Civil Case No. 418 of 1992 (Also Misc. Civil Cases Nos. 424, 425,
427, 433, 436, 437, 439, 444, 446 to 448, 455, 459, 463, 467, 473, 476,
479, 485 to 487, 506, 517, 518, 522, 523, 526, 534, 540, 563, 564, 592,
593, 596, 597), decided on February 8, 1996.
Section - 256,243b-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
CHUNNILAL CHAMPALAL & CO. (CIT v. LILADHAR ASHOK KUMAR)
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Misc.
Civil Case No. 423, 533 of 1992, decided on May 9, 1996.
Section - 246,43b,139-IT |
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Calcutta
High Court
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DIGVIJAY
CEMENT CO. LTD.
v.
APPROPRIATE AUTHORITY & ORS.
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Writ
Petn. No. 2886 of 1994, decided on March 10, 1998.
Section - 269uc, 269ul, 5, 53a, 276a, 276b, 269ue, 276ab, 278aa, 269ua-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME-TAX
v.
VAIKUNDAM RUBBER CO. LTD.
|
IT
Ref. No. 23 of 1997, decided on September 22, 1999.
Section - 256,57,4,14,56-IT |
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Calcutta
High Court
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COMMISSIONER
OF INCOME TAX
v.
ANDAMAN TIMBER INDUSTRIES LTD.
|
IT
Ref. No. 118 of 1994, decided on January 4, 2000.
Section - 256,80hh-IT |
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Gujrat
High Court
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COMMISSIONER
OF INCOME TAX
v.
PETRO-FILS CO-OPERATIVE LTD.
|
IT
Ref. No. 295 of 1983, decided on April 16, 1998.
Section - 256,56-IT |
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