M HIDAYATULLAH

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PHILIP JOHN PLASKET THOMAS V. COMMISSIONER OF INCOME TAX CALCUTTA

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Income TaxInterpretation of Statutelegislative intentMarital StatusTransfer of shares

16(3)(b)16(1)(c)16(3)(a)(iii)

A. V. THOMAS & CO. LTD. V. DEPUTY COMMISSIONER OFAGRICULTURAL INCOME TAX

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Auction SaleGoods TransferInter-state tradeSales TaxTaxability

286(1)

THE INCOME TAX OFFICER V. ARVIND N. MAFATLAL

- 0

Pronouncement Date: -

Result: Others

Supreme Court

AssessmentBenamiDividendIncome Taxrectification

3416(2)3518(5)23A

THE COMMISSIONER OF INCOME TAX, DELHI ANDRAJASTHAN V. M/S NATIONAL FINANCE LTD.

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Acquisition of SharesAgency of Companycapital lossDealer in SparesIncome Taxmaintainabilityspecial leavetrading loss

66(3)

THE INCOME TAX OFFICER, MADRAS V. S. K.HABIBULLAH, MADRAS

- 0

Pronouncement Date: -

Result: Others

Supreme Court

AssessmentFirm and Individual DistinctionIncome Taxmistake apparent from recordrectification

THE INCOME TAX OFFICER CIRCLE II MADURA, ANDANOTHER V. M. R. VIDYASAGAR

- 0

Pronouncement Date: -

Result: Others

Supreme Court

advance taxAssessmentIncome TaxInterest Levylegal representativeWaiver of interest

23(5)18A(1)18A(2)18A(6)

THE COMMSSIONER OF INCOME TAX, MADRAS AND ANOTHER V. S.V. ANGIDI CHETTIAR

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

concealed incomedissolutionIncome Taxpenaltyregistered firm

2844

K. A. RAMACHAR AND ANOTHER V. COMMISSIONER OF INCOME TAX, MADRAS.

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

assesseeIncome Taxoverriding titlepartnership firmProfit assignmentsettlement deedtotal income assessment

66(1)16(1)(c)

PROVAT KUMAR MITTER V. COMMISSIONER OF INCOME TAX,WEST BENGAL

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Dividend AssignmentIncome AssessmentIncome Taxtax liability

16(3)16(1)(c)

SHREE CHANGDEO SUGAR MILLS, LTD. V. THE COMMISSIONER OF INCOME TAX, BOMBAY

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Income Taxpublic interestSuper TaxUndistributed incomevoting power

23A(1)

Direct Tax

Direct Tax

Indirect Tax

Corporate Law

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Direct Tax

Direct Tax

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PHILIP JOHN PLASKET THOMAS V. COMMISSIONER OF INCOME TAX CALCUTTA

A. V. THOMAS & CO. LTD. V. DEPUTY COMMISSIONER OFAGRICULTURAL INCOME TAX

THE INCOME TAX OFFICER V. ARVIND N. MAFATLAL

THE COMMISSIONER OF INCOME TAX, DELHI ANDRAJASTHAN V. M/S NATIONAL FINANCE LTD.

THE INCOME TAX OFFICER, MADRAS V. S. K.HABIBULLAH, MADRAS

THE INCOME TAX OFFICER CIRCLE II MADURA, ANDANOTHER V. M. R. VIDYASAGAR

THE COMMSSIONER OF INCOME TAX, MADRAS AND ANOTHER V. S.V. ANGIDI CHETTIAR

K. A. RAMACHAR AND ANOTHER V. COMMISSIONER OF INCOME TAX, MADRAS.

PROVAT KUMAR MITTER V. COMMISSIONER OF INCOME TAX,WEST BENGAL

SHREE CHANGDEO SUGAR MILLS, LTD. V. THE COMMISSIONER OF INCOME TAX, BOMBAY