MISS DHUN DADABHOY KAPADIA vs. COMMISSIONER OF INCOME-TAX, BOMBAY

C. Mathur, for interveners. The Judgment of the Court was delivered by Bhargava, J. This appeal by certificate granted by the High Court of Bombay under section 66A(2) of the Indian Income- tax Act, 1922 (hereinafter referred to as "the Act") is directed against the answer returned by the High Court to the following question referred

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

c) the amount or amounts set aside to provisions made for meeting liabilities other than ascertained liabilities; or (d) the amount by way of provision for losses of subsidiary companies; or (e) the amount or amounts of dividends paid or proposed; or (f) the amount or amounts of expenditure relatable to any income to which any of the provisions

COMMISSIONER OF INCOME TAX, BOMBAY vs. H. HOLCK LARSEN

1) of the Act of 1922 equivalent to section 256 of the Act of 1961 was lid ted to entertaining references involving questions of law. If the point raised on reference related to the construction of a document of title or to the interpretation of the relevant provisions of the statute, it is a pure question

PINGLE INDUSTRIES LTD., SECUNDERABAD vs. COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, the appeal fails, and will be dismissed with

section reads as follows: " 12 (1). The tax shall be payable by an assessee under the head profits and gains of business, profession or vocation in respect of the profits and gains of any business, profession or vocation carried or by him. (2) Such profits or gains shall be computed after making the following allowances, namely:- ...................................................... (XV) Any expenditure

M/S. SAHNEY STEEL & PRESS WORKS LTD. HYDERABAD vs. COMMISSIONER OF INCOME TAX.ANDHRA PRADESH-I , HYDERABAD

c) Exemption from payment of water rate on water drawn from sources not maintained at the cost of Government or any local body; (d) Refund of water rate in respect of water drawn from a http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 10 Government source or from a source maintained by any local body but returned purified