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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1986 Page 3 of about 34 results (0.082 seconds)

May 23 1986 (HC)

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Union of ...

Court : Kolkata

Decided on : May-23-1986

Reported in : [1987]61CompCas628(Cal),91CWN596

..... a learned single judge of this court by an order dated march 14, 1986. feeling aggrieved, the appellants have preferred the present two appeals under clause 15 of the letters patent. though extensively argued, the point involved is a short one and such a point is common to both the appeals. the point is as to whether the business carried on .....

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Nov 06 1986 (HC)

Rampooria Brothers Private Limited Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Nov-06-1986

Reported in : [1987]167ITR859(Cal)

..... ,800 in guaranteeing the loan advanced to asian refractories limited by the united bank of india ?'13. at the hearing, learned advocate for the assessee submitted that the tribunal has patently misread the relevant clause in the memorandum of association of the assessee. the said clause, which has been noted earlier, clearly permitted the assessee to lend money or to guarantee .....

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Jul 15 1986 (HC)

Commissioner of Income-tax Vs. Sangit Kala Mandir Trust

Court : Kolkata

Decided on : Jul-15-1986

Reported in : [1987]166ITR217(Cal)

..... no taxable income.4. the commissioner of income-tax, on an examination of the records, came to the conclusion that the assessment as made by the income-tax officer was patently erroneous and prejudicial to the interests of the revenue. the commissioner thereupon initiated proceedings under section 263 of the income-tax act, 1961, on a notice to the assessee to .....

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Jan 28 1986 (HC)

Commissioner of Income-tax Vs. Hiralal Shankarlal

Court : Kolkata

Decided on : Jan-28-1986

Reported in : [1987]165ITR124(Cal)

..... was due to gross or wilful neglect on his part. 29. it was further observed by the full bench (at page 671) :'to conclude, it must be held that the patent intent of the legislature in amending section 271(1)(c) and in inserting the explanation thereto by the finance act of 1964 was to bring about a change in the .....

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Mar 05 1986 (HC)

Commissioner of Income-tax Vs. Premchand Jute Mills Ltd.

Court : Kolkata

Decided on : Mar-05-1986

Reported in : [1987]164ITR288(Cal)

..... exploit its jute mill as a commercial asset and that its income from letting out the jute mill should be assessed as income from other sources, the tribunal was in patent error in allowing the set off of urtabsorbed depreciation of the earlier years against such rental income. such depreciation could be carried over and set off only against further business .....

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Mar 17 1986 (HC)

Commissioner of Income-tax Vs. Calcutta Discount Co. Pvt. Ltd.

Court : Kolkata

Decided on : Mar-17-1986

Reported in : [1986]162ITR680(Cal)

..... to find primary evidentiary facts and then apply the legal principles involved in the expression 'adventure in the nature of trade' used by section 2, sub-section (4). it was patent that the clause 'in the nature of trade' postulated the existence of certain elements in the adventure which in law would invest it with the character of a trade or .....

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Apr 10 1986 (HC)

Commissioner of Income-tax Vs. Bowater Corporation Limited

Court : Kolkata

Decided on : Apr-10-1986

Reported in : (1986)54CTR(Cal)338,[1986]161ITR280(Cal)

..... of the relevant provisions of the act in a proceeding under section 154 of the income-tax act, 1961. a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions.' the supreme court further observed .....

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Jan 24 1986 (HC)

Okayti Tea Co. Ltd. Vs. Income-tax Officer and anr.

Court : Kolkata

Decided on : Jan-24-1986

Reported in : [1986]160ITR487(Cal)

..... on record and in the face of the orders, this court should interfere under article 226 of the constitution, it was not open to the revenue authorities to give a patently erroneous construction to the sections of the statute and import words which were not there in the section. in support of his contentions, learned advocate cited the following decisions : (a .....

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Feb 18 1986 (HC)

Commissioner of Income-tax Vs. Alfred Herbert (India) Pvt. Ltd.

Court : Kolkata

Decided on : Feb-18-1986

Reported in : (1986)52CTR(Cal)321,[1986]159ITR583(Cal)

..... which the income or the capital gains were liable to be taxed. 23. on the authority of the above decisions, learned advocate for the revenue, submitted that the tribunal has patently erred in setting aside the assessments in the hands of the assessee. 24. learned advocate for the assessee contended on the other hand that law was well settled that in .....

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Nov 13 1986 (HC)

The Benaras State Bank Ltd. Vs. Dayashankar Gupta and ors.

Court : Kolkata

Decided on : Nov-13-1986

Reported in : (1987)0CALLT25(HC)

..... the valuable right of any party or concluded an important aspect of the trial, should be treated as an appealable judgment within the meaning of clause 15 of the letters patent.8. it appears to us that the contentions of the appellant are not without substance. the ad-interim order under appeal is apparently beyond the scope of the application in .....

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