Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: delhi Year: 1988 Page 1 of about 123 results (0.060 seconds)

Apr 18 1988 (HC)

Commissioner of Income-tax Vs. Mohan MeakIn Breweries Ltd.

Court : Delhi

Decided on : Apr-18-1988

Reported in : (1987)63CTR(Del)380; [1989]175ITR78(Delhi)

..... arun b. saharya, j.1. these are five applications under section 256(2) of the income-tax act, 1961 (hereinafter called 'the act'), by the commissioner of income-tax praying that we direct the income-tax appellate tribunal (delhi bench) to draw up a statement of the case and refer it for our opinion on ..... madras high court in : [1980]121itr854(mad) (sic) (iii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability towards additional excise duty on account of excess wastage on spirit in transit to the extent of ..... wholly and exclusively for the purposes of the assessed's business (ii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability of rs. 93,080 as an allowable expenditure keeping in view the decision of the ..... expenses were incurred wholly and exclusively for purposes of business (ii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability on account of additional excise duty to the extent of rs. 27,86,288 as ..... the following questions raised in each of the five applications, in respect of the assessment years 1976-77, 1977-78 and 1978-79 : 'income-tax .....

Tag this Judgment!

Sep 29 1988 (HC)

Commissioner of Income-tax Vs. B.K. Oil Traders

Court : Delhi

Decided on : Sep-29-1988

Reported in : [1989]177ITR230(Delhi)

..... g.c. jain, j.1. the commissioner of income-tax, delhi,-v, has filed this petition under section 256(2) of the income-tax act, 1961 (hereinafter to be referred as 'the act'), for directing the income-tax appellate tribunal, delhi bench, delhi, to state a case and refer the following purported questions of law to this court for its opinion: '(1) whether, on the facts and in ..... the circumstances of the case, the income-tax appellate tribunal is right in law in ..... 1986, accepted the appeal of the assessed and deleted the addition originally made by the inspecting assistant commissioner (assessment). 5. feeling aggrieved, the commissioner of income-tax made an application under section 256(1) of the act before the tribunal for refereeing the said purported questions of law to this court for reference. this was declined by the tribunal on april 21, 1987 ..... he made an addition of rs. 6,70,493 under section 69a of the act and further enhanced the profit by 5% on the alleged sales to the said three firms amounting to rs. 33,525. 3. feeling aggrieved, the assessed filed an appeal before the commissioner of income-tax (appeals). it was held that there was not sufficient material before the inspecting .....

Tag this Judgment!

Aug 05 1988 (HC)

J. K. Synthetics Ltd. Vs. Income-tax Officer, Central Circle-xviii and ...

Court : Delhi

Decided on : Aug-05-1988

Reported in : ILR1988Delhi1

..... the payment on or before march 24, 1988, and show proof of payment on march 25, 1988. notice under section 221(1) of the income-tax act, is enclosed herewith.' 5. along with this order, the income-tax officer sent a notice, copy exhibit 'g', to the petitioner to show cause why penalty should not be levied under section 221(1) of the ..... connection, your attention is drawn to the explanationn to section 209a of the income-tax act, according to which 'current income' means the total income as defined in section 2(45) of the income-tax act. according to section 2(45), the total income means total amount of income computed in the manner laid down in this act (including section 115j). you are, thereforee, requested to make the payment ..... , it will be proper if we briefly notice the various relevant provisions contained in the income tax act relating to the payment of advance tax. these provisions appear in part 'c' of chapter xvii of the income tax act, 1961 (hereinafter referred to as 'the act'). section 20. provides that tax shall be payable in advance in accordance with the provisions of sections 208 to 219 in ..... the case of income except certain incomes mentioned therein. under section 208, advance tax is payable by a company if its income exceeds rs. 2,500. section 209 provides .....

Tag this Judgment!

Dec 20 1988 (HC)

Commissioner of Income-tax Vs. Gulraj Educational Trust

Court : Delhi

Decided on : Dec-20-1988

Reported in : [1989]178ITR532(Delhi)

..... was justified in allowing exemption under section 11 of the income-tax act though there were infringements of section 13(1)(a) of the act ?' 3. the petitioner is a trust registered under section 12a of the income-tax act, 1961 (for short 'the act'). the trust was created prior to the commencement of the act. the income-tax officer made assessments in respect of all these years ..... were the same. the income-tax officer denied exemption to the petitioner under section ..... : 'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in allowing exemption under section 11 of the income-tax act, 1961, though there was infringement of the provisions of section 13 of the act ?' 9. we would, thereforee, require the appellate tribunal to state the case and refer it to this court for decision. ..... on varying amounts of total income, though, as noted above, the contentions raised .....

Tag this Judgment!

Dec 05 1988 (HC)

J. Lalhmingliana and Others Vs. Union of India and Others

Court : Delhi

Decided on : Dec-05-1988

Reported in : (1989)77CTR(Del)101; ILR1988Delhi522b; [1989]177ITR24(Delhi)

..... points raised by you are as follows: (1) both clause (xxi) of sub-section (3) of section 4 of the indian income-tax act, 1923 and section 10(26) of the income-tax act, 1961, require that a member of a scheduled tribe, to be entitled to the exemption available under these clauses. should be residing ..... n. l.untwalia followed the decision in n .takin roy rymbai : [1976]103itr82(sc) holding that clause (a) of section 10(26) of the income-tax act is not discriminatory and does not offend article 14 of the constitution of india. 20. it is in the light of these decision that the submission of mr ..... the specified tribal area, mere temporary residence outside the tribal area will not disentitled the person concerned from the exemption under section 10(26) of the income-tax act, 1961, the effect of the supreme court decision in the case of lawrence singh ingty [1968] 68 itr 272, is that for the purpose ..... the place should be located in the tribal area in order that the employee may be eligible for exemption under section 10(26) of the income-tax act 1961, if the government servant has his office or place of work in an excluded areas but resides in a tribal area, that will not ..... the petitioners, who are members of 'scheduled tribes', are entitled to the benefits of exemption under section 10(26)(a) of the income-tax act (hereinafter referred to as 'the act of 1961'), even when they are working outside the specified scheduled areas 2. the petitioners are admittedly government servants and members of .....

Tag this Judgment!

Aug 05 1988 (HC)

J.K. Synthetics Limited Vs. Income Tax Officer, Central Circle Xviii a ...

Court : Delhi

Decided on : Aug-05-1988

Reported in : 36(1988)DLT54

..... parties it will be proper if we briefly notice the various relevant provisions contained in the income tax act relating to the payment of the advance tax. these provisions appear in part 'c' of chapter xvii of the income tax act, 1962 (hereinafter referred to as 'the act'). section 207 provides that tax shall be payable in advance in accordance with the provisions of sections 208 to 219 in ..... income exceeds rs. 2,500.00 . 'section 209 provides ..... case of income except certain incomes mentioned therein. under section 208 advance tax is payable by a company if its ..... 'make the payment on or before 24-3-88, and show proof of payment on 25-3-88. notice u/s 221(1) of the i.t. act is enclosed herewith.'along with this order the income tax officer sent a notice, copy exhibit 'g', to the petitioner to show cause why penalty should not be levied under section 221(1) of the .....

Tag this Judgment!

Aug 19 1988 (HC)

income Tax Officer Vs. Mohd. Yousuf

Court : Delhi

Decided on : Aug-19-1988

Reported in : (1988)73CTR(Del)150; 36(1988)DLT211; 1989(16)DRJ197; 1988RLR664

..... special circle challenges the acquittal of mohd. yousuf, respondent herein by the metropolitan magistrate under section 277 of the income-tax act 1961 (hereinafter called the act) and for offences under s. 193 and s. 196 of the indian penal code. the impugned judgment is dated the 30th august, ..... completely supported the plea of the accused that there had been a settlement between the parties and in accordance with that settlement, he had paid income-tax on the enhanced income and the penalty. that letter reads as follows: 'as a result-of settlement with you, your assessment for the assessment year 1965-66 ..... 2-1981.'(8) the plea raised before us on behalf of the appellant is that till such time the commissioner of income-tax compounds the offence under section 279(2) of the act, a settlement arrived at is to not be considered as valid and, thereforee, not binding. section 279(2) of the ..... are unable to agree with mr. satpal. the proceedings under the act regarding the settlement (ex. da), which settlement was admittedly acted upon by the authorities, were within jurisdiction. it was not the case of the complaint before the trial court that the income-tax authorities could not settle the matter in the manner it was done ..... l)(c) of the act. the difference in the income declared in the return filed on 30th june, 1965 and the income for the year 1965-66 was finally assessed at rs. 31,898.00 . (5) it is the admitted case of the parties that the accused paid the income-tax as well as the .....

Tag this Judgment!

Dec 05 1988 (HC)

J. Lalhmingliana and ors. Vs. Union of India and ors.

Court : Delhi

Decided on : Dec-05-1988

Reported in : ILR1988Delhi522a

..... this case is whether the petitioners, who are members of schedule tribes are entitled to the benefits of exemption under section 10(26)(a) of the income-tax act, 1961 (hereinafter referred to as 'the act of 1961'), even when they are working outside the specified scheduled areas (2) the petitioners are admittedly government servants and members of scheduled tribes of ..... singh ingty, : [1968]68itr272(sc) , (1). the supreme court considered the question whether exclusion of government servants from the exemption given under section 4(?)(xxi) of the income-tax act. 1922 and under section 10(26) of the act of 1961 was vocative of article 14 of the constitution of india. the two provisions were similar and section 10(26) of the ..... (4) in order to appreciate the contentions, it is necessary ' to examine the provisions of the act, certain decisions of the courts and some correspondence of the income-tax authorities. (5) the relevant provision in the income-tax act dealing with 'incomes not included in total income' is contained in section 10 of the act of 1961, and is as follows : 'sec. 10.-in computing the total ..... income of a previous year of any person, any income falling within any of the following clauses shall .....

Tag this Judgment!

Apr 12 1988 (HC)

Commissioner of Income-tax Vs. M. Chawla

Court : Delhi

Decided on : Apr-12-1988

Reported in : (1988)70CTR(Del)65; [1989]177ITR299(Delhi)

..... in the case of j. l. sawhney, they would not be justified in taking a contrary view. 6. the revenue then moved an application under section 256(1) of the income-tax act, 1961. the tribunal rejected the application on the ground that as no reference had been asked for by the revenue in the earlier years on the facts, it could not ..... leila seth, j.1. this application under section 256(2) of the income-tax act, 1961, by the commissioner of income-tax is for a direction to the income-tax appellate tribunal to state a case and refer the question of law for the decision of this court. 2. the brief facts are that lal devi's husband purchased 116, ..... based their decision on j. l. sawhney's case, we are of the opinion that a reference should be called for in this case also. 11. consequently, we direct the income-tax appellate tribunal to state a case and refer the following question of law for the opinion of this court. 'whether, on the facts and in the circumstances of the case ..... life interest in the said property. 3. the relevant assessment year is 1980-81. the assessed claimed that the income from the abovementioned property should be assessed under the head 'income from house property'. but the income-tax officer assessed the said income under the head 'income from other sources', as he held that she was not the owner, having only a life interest. 4. the .....

Tag this Judgment!

Jan 07 1988 (HC)

Commissioner of Income-tax Vs. Escorts Employees' Welfare Trust

Court : Delhi

Decided on : Jan-07-1988

Reported in : [1989]175ITR105(Delhi)

..... 1. these two application under section 256(2) of the income-tax act, 1961, pertain to the assessment years 1979-80 cand 1980-81, respectively. the petitioner prays herein that we direct the tribunal to draw up a statement of case ..... taxed at a rate applicable to an association of persons and not at the flat rate of 65 per cent. as held by the income-tax officer ?' 5. the applications are disposed of. there will be no order as to costs. ..... 28,00,000 received by the assessed in the assessment year 1979-80 and rs. 72,50,000 received in the assessment years 1980-81 did not constitute income liable to tax 2. whether, on the facts and in the circumstances of the case, the tribunal is correct in holding that the assessed ought to be ..... private discretionary trust which is for the benefit of the employees of escorts ltd., which is the contributor, whereas the case of cit v. eternal science of man's society : [1981]128itr456(delhi) is that of a charitable trust. in any case, we are of the opinion that in order to ..... st.) 12). 3. mr. bishamber lal has strenuously argued that the present applications should be rejected as question no. 1 is squarely covered by a decision of this court in cit v. eternal science of man's society : [1981]128itr456(delhi) and the answer to question no. 2 is self-evident. 4. the present case pertains admittedly to a .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //