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BHARAT EARTH MOVERS V. COMMR. OF INCOME TAX

C.A. No.-009271-009271 - 1995

Pronouncement Date: -

Result: Others

Supreme Court

accrued liabilityContingent Liabilitydeductionleave encashment

256(1)258

THE K.C.P. LTD V. COMMR. OF INCOME TAX, BANGALORE

C.A. No.-007652-007652 - 1996

Pronouncement Date: -

Result: Revenue

Supreme Court

excess realisationHigh Courtincome tax appellate tribunalinterim ordermercantile system of accountingtrading receipts

3256(1)

UCO BANK V. COMM.OF INCOME TAX, WEST BENGAL

C.A. No.-000235-000235 - 1996

Pronouncement Date: -

Result: Others

Supreme Court

Assessment YearDoubtful LoansIncome TaxInterestSuspense account

263145119(2)256(1)119(1)

ARAVINDA PARAMILA WORKS V. COMMR. OF INCOME TAX

C.A. No.-011366-011366 - 1995

Pronouncement Date: -

Result: Revenue

Supreme Court

agents abroadCommission Paymentmaintenance of agencyweighted deduction

35B(1)(b)(iv)

COMMISSIONER OF INCOME TAX V. SIRPUR PAPER MILLS

C.A. No.-002398-002398 - 1994

Pronouncement Date: -

Result: Others

Supreme Court

approved superannuation funddeductionIncome Taxinitial contributionSuperannuation Fund

36(1)(iv)256(1)256(2)

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BHARAT EARTH MOVERS V. COMMR. OF INCOME TAX

THE K.C.P. LTD V. COMMR. OF INCOME TAX, BANGALORE

UCO BANK V. COMM.OF INCOME TAX, WEST BENGAL

ARAVINDA PARAMILA WORKS V. COMMR. OF INCOME TAX

COMMISSIONER OF INCOME TAX V. SIRPUR PAPER MILLS