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Commissioner Of Income-Tax, Karnataka vs International Instruments (P) Ltd. on 14 September, 1983

We agree with view taken by the High Courts of Calcutta (Molins [India] Limited V. Commissioner of Income Tax, West Bengal-III [144 I.T.R.317]) and Brooke Bond [India] Limited V. Commissioner of Income Tax [193 I.T.R.390), Bombay (Lubrizol [India] Limited V. Commissioner of Income Tax [187 I.T.R. 25] followed in several other decisions of that Court), Karnataka (Commissioner of Income Tax, Karnataka V. International Instruments Private Limited [144 I.T.R.936), Madras (Sundaram Industries Limited V. Commissioner of Income Tax [159 I.T.R.646]), Andhra Pradesh (Vazir Sultan Tobacco Company Limited V. Commissioner of Income Tax [169 I.T.R.35]), Rajasthan (Associated Stone Industries Company Limited V. Commissioner of Income Tax [170 I.T.R.653]), Gujarat (S.L.M.Maniklal Industries Limited V. Commissioner of Income Tax [172 I.T.R.176] followed in several cases thereafter), Allahabad (Himalyan Drug Company Private Limited V. Commissioner of Income Tax [218 I.T.R.346]) and Punjab Haryana High Court (Hiqhway Cycle Industries Limited V. Commissioner of Income Tax [178 I.T.R.601]) Accordingly, the appeals preferred by the assessees are dismissed with costs assessed at Rupees two thousand in each appeal, while the two appeals preferred by the Revenue are allowed with costs of Rupees two thousand in each appeal.
Karnataka High Court Cites 21 - Cited by 30 - Full Document

Sundaram Industries Ltd. vs Commissioner Of Income-Tax on 29 January, 1986

We agree with view taken by the High Courts of Calcutta (Molins [India] Limited V. Commissioner of Income Tax, West Bengal-III [144 I.T.R.317]) and Brooke Bond [India] Limited V. Commissioner of Income Tax [193 I.T.R.390), Bombay (Lubrizol [India] Limited V. Commissioner of Income Tax [187 I.T.R. 25] followed in several other decisions of that Court), Karnataka (Commissioner of Income Tax, Karnataka V. International Instruments Private Limited [144 I.T.R.936), Madras (Sundaram Industries Limited V. Commissioner of Income Tax [159 I.T.R.646]), Andhra Pradesh (Vazir Sultan Tobacco Company Limited V. Commissioner of Income Tax [169 I.T.R.35]), Rajasthan (Associated Stone Industries Company Limited V. Commissioner of Income Tax [170 I.T.R.653]), Gujarat (S.L.M.Maniklal Industries Limited V. Commissioner of Income Tax [172 I.T.R.176] followed in several cases thereafter), Allahabad (Himalyan Drug Company Private Limited V. Commissioner of Income Tax [218 I.T.R.346]) and Punjab Haryana High Court (Hiqhway Cycle Industries Limited V. Commissioner of Income Tax [178 I.T.R.601]) Accordingly, the appeals preferred by the assessees are dismissed with costs assessed at Rupees two thousand in each appeal, while the two appeals preferred by the Revenue are allowed with costs of Rupees two thousand in each appeal.
Madras High Court Cites 31 - Cited by 26 - Full Document

Vazir Sultan Tobacco Co. Ltd. Etc. Etc vs Commlssioner Of Income-Tax Andhra ... on 25 September, 1981

We agree with view taken by the High Courts of Calcutta (Molins [India] Limited V. Commissioner of Income Tax, West Bengal-III [144 I.T.R.317]) and Brooke Bond [India] Limited V. Commissioner of Income Tax [193 I.T.R.390), Bombay (Lubrizol [India] Limited V. Commissioner of Income Tax [187 I.T.R. 25] followed in several other decisions of that Court), Karnataka (Commissioner of Income Tax, Karnataka V. International Instruments Private Limited [144 I.T.R.936), Madras (Sundaram Industries Limited V. Commissioner of Income Tax [159 I.T.R.646]), Andhra Pradesh (Vazir Sultan Tobacco Company Limited V. Commissioner of Income Tax [169 I.T.R.35]), Rajasthan (Associated Stone Industries Company Limited V. Commissioner of Income Tax [170 I.T.R.653]), Gujarat (S.L.M.Maniklal Industries Limited V. Commissioner of Income Tax [172 I.T.R.176] followed in several cases thereafter), Allahabad (Himalyan Drug Company Private Limited V. Commissioner of Income Tax [218 I.T.R.346]) and Punjab Haryana High Court (Hiqhway Cycle Industries Limited V. Commissioner of Income Tax [178 I.T.R.601]) Accordingly, the appeals preferred by the assessees are dismissed with costs assessed at Rupees two thousand in each appeal, while the two appeals preferred by the Revenue are allowed with costs of Rupees two thousand in each appeal.
Supreme Court of India Cites 49 - Cited by 295 - V D Tulzapurkar - Full Document

Associated Stone Industries (Kotah) ... vs Commissioner Of Income-Tax, New Delhi on 25 August, 1971

We agree with view taken by the High Courts of Calcutta (Molins [India] Limited V. Commissioner of Income Tax, West Bengal-III [144 I.T.R.317]) and Brooke Bond [India] Limited V. Commissioner of Income Tax [193 I.T.R.390), Bombay (Lubrizol [India] Limited V. Commissioner of Income Tax [187 I.T.R. 25] followed in several other decisions of that Court), Karnataka (Commissioner of Income Tax, Karnataka V. International Instruments Private Limited [144 I.T.R.936), Madras (Sundaram Industries Limited V. Commissioner of Income Tax [159 I.T.R.646]), Andhra Pradesh (Vazir Sultan Tobacco Company Limited V. Commissioner of Income Tax [169 I.T.R.35]), Rajasthan (Associated Stone Industries Company Limited V. Commissioner of Income Tax [170 I.T.R.653]), Gujarat (S.L.M.Maniklal Industries Limited V. Commissioner of Income Tax [172 I.T.R.176] followed in several cases thereafter), Allahabad (Himalyan Drug Company Private Limited V. Commissioner of Income Tax [218 I.T.R.346]) and Punjab Haryana High Court (Hiqhway Cycle Industries Limited V. Commissioner of Income Tax [178 I.T.R.601]) Accordingly, the appeals preferred by the assessees are dismissed with costs assessed at Rupees two thousand in each appeal, while the two appeals preferred by the Revenue are allowed with costs of Rupees two thousand in each appeal.
Supreme Court of India Cites 2 - Cited by 19 - K S Hegde - Full Document
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