| Income
Tax - Judgements |
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Court
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Title
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Details
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Gujrat
High Court
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COMMISSIONER
OF INCOME TAX
v.
PETRO-FILS CO-OPERATIVE LTD.
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IT
Ref. No. 62 of 1984, decided on November 6, 1998. |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
K. RAJAGOPALAN.
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Tax
Case No. 279 to 281 of 1983, decided on April 1, 1999.
Section - 23,24,22,25-IT |
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Patna
High Court
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PARIKH
ENGINEERING & BODY BUILDING CO. LTD. & ANR.
v.
UNION OF INDIA & ORsection
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CWJC
No. 762 & 886 of 1992 & 493 of 1994, decided on September
16, 1998.
Section - 143, 32, 154, 115j, 80vva, 264, 167b, 28, 44ac-IT |
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Madras
High Court
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ADAYAR
GATE HOTELS LTD.
v.
COMMISSIONER OF INCOME TAX.
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Tax
Case No. 1365 of 1987, decided on April 23, 1999.
Section - 32a,5,80j-IT |
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Madhya
Pradesh High Court
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SMT.
SITADEVI
v.
COMMISSIONER OF INCOME TAX.
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IT Ref. No. 11 of 1995, decided on July 26, 1996.
Section - 55,73,58,59, 64-IT |
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Kerala
High Court
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K.
G. KESHAVA BHAT
v.
STATE OF KERALA & ORsection
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Tax
Ref. Case No. 124 to 126, 144 to 152, 341, 343 & 344 of 1998, decided
on November 17, 1998.
Section - 13,3,2,5-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
KAMADHENU.
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Tax Case No. 1954 & 1955 of 1986, decided on January 29, 1998.
Section - 40-IT |
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Calcutta
High Court
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PARESH PREMJI RAJDA
v.
COMMISSIONER OF INCOME TAX.
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APOT
No. 304 of 1999, decided on April 23, 1999.
Section - 264, 132, 143, 95, 88-IT
5 - Limitation Act |
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Karnataka
High Court
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C. VENKATA RAO
v.
UNION OF INDIA & ANR.
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Writ
Petn. No. 10485 of 1990, decided on March 13, 1998.
Section - 269ua, 269ud-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
A. GEERIPAI.
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Original Petn. Nos. 13061, 13720 & 20241 of 1999, decided on October
4, 1999.
Section - 256-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
UNITED INDIA INSURANCE CO.
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Tax
Case No. 847 of 1984, decided on March 19, 1998.
Section - 256-IT |
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Bombay
High Court
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GANDHI
TRADING
v.
ASSISTANT COMMISSIONER OF INCOME TAX & ORsection
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Writ
Petn. No. 1454 of 1999, decided on July 7, 1999.
Section - 281b-IT |
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Madras
High Court
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STERLING
COMPUTERS LTD.
v.
UNION OF INDIA & ANR.
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Writ
Petn. No. 7231 of 1991 & Writ Misc. Petn. No. 11090 of 1991, decided on
September 10, 1998.
Section - 143-IT |
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Bombay
High Court
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COMMISSIONER
OF INCOME TAX
v.
BHARAT RADIATORS (P) LTD.
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IT
Ref. No. 704 of 1985, decided on March 5, 1998.
Section - 256a, 32a, 32, 10-IT |
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Madras
High Court
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SHENBAGAM
AUTO WORKS & SHENBAGAM TRACTORS
v.
COMMISSIONER OF INCOME TAX.
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Tax Case No. 855 & 856 of 1987, decided on April 2, 1998.
Section - 40-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
ABRAHAM GEORGE.
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IT Ref. 89 of 1997, decided on October 28, 1999.
Section - 256,80c,15-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
C. W. section (INDIA) LTD.
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IT Ref. No. 68 of 1997, decided on November 27, 1999.
Section - 256, 80hhc, 10, 30, 43d-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
POYILAKADA FISHERIES (P) LTD.
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IT Ref. No. 22 of 1997, decided on September 22, 1999.
Section - 256, 80hh, 80i, 32a, 35b-IT |
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Supreme
Court
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COMMISSIONER
OF INCOME-TAX
v.
KANJI SHIVJI & CO.
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Civil Appeal No. 9777 of 1995 (From the judgment and order dt. 8th September,
1988 of the Bombay High Court in ITA No. 112 of 1988), decided on January
25, 2000.
Section - 40-IT |
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Supreme
Court
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COMMISSIONER
OF INCOME-TAX
v.
GOSLINO MARIO & ORsection
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Civil Appeal No. 4153 of 1996 (From the judgment and order dt. 18th July,
1989 of the Gauhati High Court in IT Ref. No. 4 of 1984), decided on April
15, 1999.
Section - 10-IT |
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Delhi
High Court
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COMMISSIONER
OF INCOME-TAX
v.
DALMIA CEMENT (BHARAT) LTD.
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IT Case No. 24 of 1998, decided on January 13, 2000.
Section - 256,263,43-IT |
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Andhra
Pradesh High Court
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DR.
(MRs.) RENUKA DATLA
v.
COMMISSIONER OF INCOME-TAX & ANR.
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Writ Petn. No. 14194, 14195 & 14262 of 1999, decided on August
20, 1999.
Section - 143, 234a, 234b, 234c, 251, 87, 88, 89, 95-IT |
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Calcutta
High Court
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COMMISSIONER
OF INCOME-TAX
v.
SIJUA (JHERIA) ELECTRICAL SUPPLY CO. LTD.
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IT Ref. No. 131 of 1991, decided on January 5, 2000.
Section - 256,57,55,19-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
D. RAMASAMY REDDIAR (DECD.) & ANR.
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Tax Case No. 236 of 1982, decided on November 18, 1997.
Section - 256,274,271,27-IT |
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Madras
High Court
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DASA
BALINJIKA SEVA SANGAM
v.
COMMISSIONER OF INCOME-TAX.
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Tax
Case Nos. 1357 to 1359 of 1985, decided on April 28, 1998.
Section - 11,13,2-IT |
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Madras
High Court
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DASA
BALINJIKA SEVA SANGAM
v.
COMMISSIONER OF INCOME-TAX.
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Tax Case Nos. 1521 & 1522 of 1986, decided on April 30, 1998.
Section - 256,11,13-IT |
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Kerala
High Court
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COMMISSIONER OF INCOME-TAX
v.
GEO TECH FOUNDATIONS & CONSTRUCTIONS.
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IT
Ref. No. 13 of 1997, decided on September 24, 1999.
Section - 256,80i-IT
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
RAJDOOT HOTEL ENTERPRISES CORPORATION (P) LTD.
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Misc. Civil Case No. 37 of 1989, decided on March 15, 1996.
Section - 256, 10-IT |
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Andhra
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
NOVAPAN INDIA LTD.
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2000-(158)-CTR
-0590 - Case Refd. No. 36 of 1986, decided on October 5, 1998.
Section - 147,34-IT |
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Patna
High Court
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USHA
BELTRON LTD.
v.
COMMISSIONER OF INCOME-TAX.
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Tax
Case No. 3 of 1998, decided on April 23, 1999.
Section - 256, 32a, 43a, 33, 35, 35a, 36, 50, 48-IT |
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Andhra
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
PARKE DAVIS (INDIA) LTD.
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IT Case No. 93 of 1998, decided on June 8, 1999.
Section - 256,143,127,120-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
NAHATA CHARITABLE TRUST.
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Tax
Case Nos. 2115 to 2117 of 1984, decided on July 27, 1998.
Section - 2,11-IT |
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Madhya
Pradesh High Court
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COMMISSIONER
OF INCOME-TAX
v.
SMT. LAXMIDEVI NATANI. (CIT v. MURLIDHAR TOTLA.)
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Civil Misc. Case No. 103, 104, 105 of 1994, decided on April 19, 1996.
Section - 256,2-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME-TAX
v.
CHENGALVARAYAN CO-OPERATIVE SUGAR MILLS LTD.
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Tax Case No. 817 of 1992, decided on October 22, 1998.
Section - 32a, 43, 28, 41, 35, 35a, 50, 36-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
J. RAMASWAMY.
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Tax Case No. 446 of 1994, decided on February 19, 1999.
Section - 64-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
POYILAKADA FISHERIES (P) LTD.
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IT Ref. No. 6 of 1997, decided on September 22, 1999.
Section - 256, 80hh, 80i-IT |
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Gauhati
High Court
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MAKUM
TEA CO. (INDIA) LTD.
v.
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
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Civil
Rule No. 3015 of 1993, decided on September 2, 1998.
Section - 143, 154, 234b, 234c, 43b, 23, 24, 11, 50, 25, 18, 264-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
THE 21ST SOCIETY OF IMMACULATE CONCEPTION.
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T.C. Nos. 684 & 685 of 1987 & 1018 of 1990, decided on August 10, 1998.
Section - 11,12,13-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
R. RAMALINGAIR.
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IT Ref. No. 132 of 1997, decided on October 22, 1999.
Section - 256, 234a, 234b, 234c, 143, 139, 215, 216, 271, 273, 140a, 139,
142, 148-IT |
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Bombay
High Court
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OIL
& NATURAL GAS COMMISSION
v.
McDERMOTT INTERNATIONAL INC.
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Arbitration
Petn. No. 233 of 1995 in Award No. 45 of 1995, decided on September 4, 1998.
Section - 226,162,195,44bb,4,42-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
A. G. ABRAHAM.
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TC No. 1329 of 1982, decided on January 24, 1998.
Section - 256,271-IT |
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Kerala
High Court
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KIL
KOTAGIRI TEA & COFFEE ESTATE CO. LTD.
v.
COMMISSIONER OF INCOME TAX.
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IT Ref. Nos. 42 & 43 of 1996, decided on September 27, 1999.
Section - 256,10-IT |
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Patna
High Court
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RANCHI
HANDLOOM EMPORIUM
v.
COMMISSIONER OF INCOME TAX & ANR.
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Civil Writ Jurisdiction Case No. 2169 of 1992, decided on August 18, 1998.
Section - 148, 147, 143, 131, 68, 139, 153, 142, 34,-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
SUBRAMANIAM BROS.
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TC
No. 86 of 1984, decided on February 11, 1997.
Section - 256-IT |
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Kerala
High Court
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COMMISSIONER
OF INCOME TAX
v.
JAI HIND TRAVELS (P) LTD.
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IT
Ref. Nos. 9 & 10 of 1997, decided on November 1, 1999.
Section - 256-IT |
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Punjab
& Haryana High Court
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ANITA
RANI
v.
TAX RECOVERY OFFICER & ORS.
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Civil Writ Petition No. 2173 of 1997, decided on July 17, 1997.
Section - 226,220,188a-IT |
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Madras
High Court
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COMMISSIONER
OF INCOME TAX
v.
INTERNATIONAL CLEARING & SHIPPING AGENCY.
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TC
Nos. 2091 to 2094 of 1984, decided on February 19, 1998.
Section - 2-IT |
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Delhi
High Court
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BAGRI
FOUNDATION
v.
CHIEF COMMISSIONER OF INCOME TAX & ORS.
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C.W. No. 1849 of 1998, decided on September 15, 1998. |
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Bombay
High Court
|
COMMISSIONER
OF INCOME-TAX
v.
AMRITABEN R. SHAH.
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IT
Ref. No. 490 of 1987, decided on April 20, 1999.
Section - 256,57,75,58,37-IT |
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Gujarat
High Court
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COMMISSIONER
OF INCOME-TAX
v.
ABHISHEK CORPORATION.
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IT Appln. No. 272 of 1999, decided on October 25, 1999.
Section - 256,132-IT |
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