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RAGHUNATH PRASAD PODDAR ETC. V. COMMISSIONER OF INCOME TAX, CALCUTTA

- 0

Pronouncement Date: -

Result: Others

Supreme Court

actual deliveryPucca Delivery OrdersSpeculative transactionstransfer of commodity

24(1)

COMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA V. M/S. HANTAPARA TEA CO., LTD., CALCUTTA

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Agricultural income-taxdeductible expenditureIncome TaxMarket value of produce

2434

THE DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX AND SALE V. M/S. KOTAK & CO., BOMBAY, ETC. ETC.

- 0

Pronouncement Date: -

Result: Others

Supreme Court

customs clearanceImportimport licenceinter-state saleSales Tax

5(2)

DEHRA DUN TEA CO. LTD. & ANR. V. COMMISSIONER OF INCOME TAX, U.P., LUCKNOW

- 0

Pronouncement Date: -

Result: Others

Supreme Court

deductible expenditureIncome TaxTax paid by tea growersU.P. Large Land Holdings Tax Act

66(1)10(2)(xv)

COMMISSIONER OF INCOME TAX, U.P. V. M/S. MOHD. SHAKOOR MOHD. BASHIR

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Appellate Assistant CommissionerAssessmentAssociation of PersonsGiftIncome TaxTobacco Business

34(1)(A)66(1)34(3)

COMMISSIONER OF INCOME TAX V. S. N. A. S. A. ANNAMALAI CHETTIAR

- 0

Pronouncement Date: -

Result: Others

Supreme Court

business lossDamage to propertydeductionStock-in-TradeWar zone

10(1)

COMMISSIONER OF INCOME TAX,BIHAR AND ORISSA, PATNA V. S. P. JAIN

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Circumstances justifying interferenceFindings of factIncome TaxTribunal

66(2)

COMMISSIONER OF INCOME TAX, WEST BENGAL V. M/S. ABDUL RAHIM OSMAN & CO. (INDIA) PRIVATELIMITED

- 0

Pronouncement Date: -

Result: Others

Supreme Court

AssessmentDividend DeclarationIncome Tax OfficerSuper TaxUndistributed Balance

66(1)23A(1)

M/S GUZDAR KAJORA COAL-MINES LTD. CALCUTTA V. THE COMMISSIONER OF INCOME TAX, CALCUTTA

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

asset acquisitionDepreciationgoodwillIncome Taxvaluation

10(5)10(2)(vi)

INDIAN ALUMINIUM CO. LTD. V. COMMISSIONER OF INCOME TAX, WEST BENGAL

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Business expenditureforeign collaboratorincome tax defaultTax Deductiontechnical know-how

18(7)10(2)(xv)10(2)(xi)18(3-A)18(3-B)18(3-C)

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RAGHUNATH PRASAD PODDAR ETC. V. COMMISSIONER OF INCOME TAX, CALCUTTA

COMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA V. M/S. HANTAPARA TEA CO., LTD., CALCUTTA

THE DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX AND SALE V. M/S. KOTAK & CO., BOMBAY, ETC. ETC.

DEHRA DUN TEA CO. LTD. & ANR. V. COMMISSIONER OF INCOME TAX, U.P., LUCKNOW

COMMISSIONER OF INCOME TAX, U.P. V. M/S. MOHD. SHAKOOR MOHD. BASHIR

COMMISSIONER OF INCOME TAX V. S. N. A. S. A. ANNAMALAI CHETTIAR

COMMISSIONER OF INCOME TAX,BIHAR AND ORISSA, PATNA V. S. P. JAIN

COMMISSIONER OF INCOME TAX, WEST BENGAL V. M/S. ABDUL RAHIM OSMAN & CO. (INDIA) PRIVATELIMITED

M/S GUZDAR KAJORA COAL-MINES LTD. CALCUTTA V. THE COMMISSIONER OF INCOME TAX, CALCUTTA

INDIAN ALUMINIUM CO. LTD. V. COMMISSIONER OF INCOME TAX, WEST BENGAL