D M DHARMADHIKARI

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COMNR. OF INCOME TAX, MUMBAI V. M/S DAMANI BROTHERS

C.A. No.-007248-007248 - 1999

Pronouncement Date: -

Result: Partly Allowed

Supreme Court

Assessment OrderIncome TaxInterest WaiverRecovery proceedingssettlement commission

234B234A234C2202245BA5A245D41533

COMMISSIONER OF INCOME-TAX V. SHAHIBAUG ENTERPRENUERS PVT. LTD.

ITR/243/1985

misc

Pronouncement Date: -

Result: Partly Allowed

Gujarat

AssessmentBalancing ChargegoodwillIncome Taxslump sale

41(2)256(2)

COMMI. OF INCOME TAX V. ATUL PRODUCTS LTD.

ITA/351/1999

misc

Pronouncement Date: -

Result: Others

Gujarat

Method of accountingstock valuationtaxable incomebona fide intention

256(2)

COMMISSIONER OF INCOME-TAX V. SILVER COTTON MILLS CO. LTD.

ITR/107/1985

misc

Pronouncement Date: -

Result: Others

Gujarat

cessation of liabilityIncome Taxremission of liabilityExcess Provision for Bonus

41(1)256(1)

GUJARAT AGRO OIL ENTERPRISES LTD. V. COMMISSIONER OF INCOME-TAX

ITR/113/1985

misc

Pronouncement Date: -

Result: Others

Gujarat

Business expenditureCommission of InquiryIncome Taxlegal feesLegal Representation

37(1)256(1)

CHARTERED ACCOUNTANTS ASSOCIATION V. UNION OF INDIA

SCA/469/1999

misc

Pronouncement Date: -

Result: Revenue

Gujarat

Constitutional ValidityDiscriminatory TreatmentLegislative CompetenceProfessional Taxservice tax

68226248658811666276

COMMISISONER OF INCOME-TAX V. COMMERCIAL A'BAD MILLS CO.LTD.

ITR/101/1985

misc

Pronouncement Date: -

Result: Others

Gujarat

deductiblegratuityProfits and Gains of Business or Professionretirement paymentincome chargeable

10(10)256(1)40(c)

Malhotra Steel Co. V. Deputy Commissioner of Income Tax

SCA/10429/2000

misc

Pronouncement Date: -

Result: Partly Allowed

Gujarat

AssessmentIncome TaxMandamusrefundsection 263

263

COMMNR. OF INCOME TAX V. HINDUSTAN BULK CARRIERS

C.A. No.-007966-007967 - 1996

Pronouncement Date: -

Result: Partly Allowed

Supreme Court

black moneyIncome Taxinterest on taxsettlement commissionSettlement of CasesTax Evasion

234B234A234C245C245D245A245F

Mehsana District Co-operative Bank Ltd. V. Income Tax Officer

TAXAP/151/2000

misc

Pronouncement Date: -

Result: Revenue

Gujarat

Cooperative Bankexemption denialIncome TaxInterest incomereserve funds

80P(2)(a)(i)

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