U.P. (Rohelkhand Tarai) Ganna Beej Evam Vikas Nigam vs CIT
Exemption from tax-Income of marketing society from letting godowns-AY 1982-83. The assessee marketing society’s income from letting its godowns and warehouses was exempt from tax.
S.10(29) of the Income Tax [LexDoc Id : 299368]
HC (Allahabad)
2004
D. Dhanamjaya Rao vs Bank of India
Ineligibility of loanee of bank -Resolution of disputes by an Arbitrator-The applicant was only a borrower and loanee of bank and was not entitled to invoke provisions of the Securitisation And Reconstruction Of Financial [LexDoc Id : 294384]
I.D.L. Chemicals vs CIT
Business expenditure - Accrual of liability - The sales tax liability for the assessment year 1976-77, which had not been disputed, could not be allowed in the assessment year 1980-81, even if dem... [LexDoc Id : 262569]
CWT vs R.S. Mittal
Valuation of residential house-House mainly occupied for self-residence-AY 1975-76 – 1977-78. The value of a house mainly used for residential purposes by the assessee was to be determined as per rule 1BB of the Wealth Tax [LexDoc Id : 319773]
HC (Allahabad)
2004
CIT vs Indian Metal Industries, Dev Jinshi Ice and Cold Storage
Rate of depreciation-Items not specified in Appendix-I, Generator-
AY 1984-85. The rate of depreciation would be 10 percent in respect of a generator, which was not an item specified in Appendix-I to the Income Tax [LexDoc Id : 303513]
