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1 - 10 of 38 (0.37 seconds)The Payment Of Bonus Act, 1965
Commissioner Of Income Tax, Bombay vs West Coast Paper Mills Ltd on 17 September, 1971
The headnote of the Bombay High Court decision in West Coast Paper Mills Ltd. (supra) is as follows :
State Bank Of Travancore vs Commissioner Of Income Tax, Kerala on 8 January, 1986
Regarding the disallowance of Rs. 2,99,287 representing the debts due to others but written back in the account books of the assessee in this year, the assessee relied upon the decision of the Hon'ble Supreme Court in State Bank of Travancore vs. CIT AIR 1958 SC, (1986) 158 ITR 102 (SC) and also the Gujarat High Court decision in Navjeevan Udyog Mandir P. Ltd. vs. CIT (1994) 207 ITR 40 (Guj).
Commissioner Of Income-Tax vs Aruna Sugars Ltd. on 11 July, 1979
(vi) CIT vs. Aruna Sugar Ltd. (1980) 123 ITR 619 (Mad);
Saraswati Industrial Syndicate Ltd vs C.I.T., Haryana, Himachal Pradesh, ... on 4 September, 1990
(vii) Saraswati Industrial Syndicate vs. CIT (1982) 136 ITR 361 (P&H).
Navjivan Udyog Mandir (P) Ltd. vs Commissioner Of Income-Tax on 3 February, 1994
Regarding the disallowance of Rs. 2,99,287 representing the debts due to others but written back in the account books of the assessee in this year, the assessee relied upon the decision of the Hon'ble Supreme Court in State Bank of Travancore vs. CIT AIR 1958 SC, (1986) 158 ITR 102 (SC) and also the Gujarat High Court decision in Navjeevan Udyog Mandir P. Ltd. vs. CIT (1994) 207 ITR 40 (Guj).
Commissioner Of Income-Tax vs Eastern Spinning Mills And Industries ... on 27 November, 1992
On the other hand, the learned Departmental Representative relied upon the two Calcutta decisions reported in CIT vs. Eastern Spg. Mills & Industries Ltd. (1994) 207 ITR 951 (Cal), CIT vs. General Industrial Society.
Commissioner Of Income-Tax vs General Industrial Society Ltd. on 27 November, 1992
On the other hand, the learned Departmental Representative relied upon the two Calcutta decisions reported in CIT vs. Eastern Spg. Mills & Industries Ltd. (1994) 207 ITR 951 (Cal), CIT vs. General Industrial Society.
Protos Engineer Co. P. Ltd. vs Commissioner Of Income-Tax on 10 November, 1994
Ltd. (1994) 207 ITR 169 (Cal) and Protos Engg. Co. Ltd. vs. CIT (1995) 211 ITR 919 (Bom). The assessee's head office is situated within Allahabad High Court's jurisdiction. There is no decision of Allahabad High Court cited before us. In the absence of any authority from the jurisdictional High Court, the principle that when there is conflict of judicial opinion on a particular question the decision in favour of the assessee should be preferred has to be followed.