Karnataka High Court Bhel Employees' Association vs Union Of India (Uoi) And Ors. on 17 February, 2003 Equivalent citations: (2003) 180 CTR Kar 412, 2003 261 ITR 15 KAR, 2003 261 ITR 15 Karn Author: P V Shetty Bench: P V Shetty JUDGMENT P. Vishwanatha Shetty, J. 1. Since, in all these petitions common questions … Continue reading Bhel Employees’ Association vs Union Of India (Uoi) And Ors
Dy.Commr.Of Income Tax vs State Bank Of India & Ors
Supreme Court of India Dy.Commr.Of Income Tax vs State Bank Of India & Ors on 3 December, 2008 Author: . M Sharma Bench: Tarun Chatterjee, Mukundakam Sharma REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL D.NO. 32945 OF 2007 Dy. Commissioner of Income Tax .... Appellant Versus State Bank of India … Continue reading Dy.Commr.Of Income Tax vs State Bank Of India & Ors
Cit vs Ram Rattan Lal Verma
Allahabad High Court Cit vs Ram Rattan Lal Verma on 1 December, 2004 Equivalent citations: 2005 145 TAXMAN 256 All Author: P Krishna ORDER P. Krishna, J. The income-tax Appellate Tribunal, Delhi at the instance of the Income-tax department has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter … Continue reading Cit vs Ram Rattan Lal Verma
All India Defence Accounts assn vs Unknown
Allahabad High Court In Re: All India Defence Accounts ... vs Unknown on 12 September, 1988 Equivalent citations: (1988) 74 CTR All 41, 1989 175 ITR 494 All, 1989 43 TAXMAN 216 All Author: O Prakash Bench: B Misra, O Prakash JUDGMENT Om Prakash, J. 1. The petitioners, broadly categorised as Central Government employees, employees … Continue reading All India Defence Accounts assn vs Unknown
Commissioner Of Income Tax vs M.D. Patil
Karnataka High Court Commissioner Of Income Tax vs M.D. Patil on 19 September, 1997 Equivalent citations: ILR 1997 KAR 2922, 1998 229 ITR 71 KAR, 1998 229 ITR 71 Karn Author: G Bharuka Bench: G Bharuka, P V Shetty, V G Gowda ORDER G.C. Bharuka, J. 1. The assessee is a Development Officer employed with … Continue reading Commissioner Of Income Tax vs M.D. Patil
the additional income derived by the Development Officer during the course of his employment can be brought to tax only under the head of income ‘salary’ and not under the head ‘profits and gains of business or profession.
Excerpt: since a Development Officer receives the incentive bonus/commission based on the insurance business promoted by him but in addition to the salary payable to him, therefore, the additional income so derived by the Development Officer during the course of and pursuant to the terms and conditions of his employment can be brought to tax … Continue reading the additional income derived by the Development Officer during the course of his employment can be brought to tax only under the head of income ‘salary’ and not under the head ‘profits and gains of business or profession.
Cit vs A.K. Ghosh
Madhya Pradesh High Court Cit vs A.K. Ghosh on 5 May, 2003 Equivalent citations: 2003 131 TAXMAN 124 MP Author: D Misra ORDER Dipak Misra, J. In this batch of appeals preferred under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') the revenue has called in question the legal propriety … Continue reading Cit vs A.K. Ghosh
Commissioner Of Income Tax vs S.C. Wadhwa
Punjab-Haryana High Court Commissioner Of Income Tax vs S.C. Wadhwa on 13 January, 2005 Equivalent citations: (2005) 198 CTR P H 500, 2006 283 ITR 384 P H Author: J Singh Bench: G Singhvi, J Singh JUDGMENT Jasbir Singh, J. 1. The Income-tax Appellate Tribunal, 'E' Bench, New Delhi (for short, 'the Tribunal'), vide … Continue reading Commissioner Of Income Tax vs S.C. Wadhwa
All India State bank of Indore vs Central Board of Direct Taxes
Madhya Pradesh High Court All India State Bank Of Indore ... vs Central Board Of Direct Taxes And ... on 10 July, 2007 Equivalent citations: (2007) 212 CTR MP 338, 2008 297 ITR 447 MP Bench: A Patnaik, D Misra, K Lahoti ORDER 1. Heard Mr. Sumit Nema, learned Counsel for the petitioners, and Mr. … Continue reading All India State bank of Indore vs Central Board of Direct Taxes
C I T Ajmer vs Shiv Charan Mathur Bhilwara
Rajasthan High Court - Jodhpur C I T Ajmer vs Shiv Charan Mathur Bhilwara on 28 August, 2008 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR ------------------------------------------------- INCOME TAX APPEAL No. 96 of 2006 C I T AJMER V/S SHIV CHARAN MATHUR BHILWARA Mr. KK BISSA, for the appellant. Mr. SANJEEV JOHARI, … Continue reading C I T Ajmer vs Shiv Charan Mathur Bhilwara