D.J. Stone Crusher vs CIT
Manufacture-Crushing of stone into grit-The process of crushing stone into grit i.e. stone concrete in a stone crusher was “manufacture of an article”.
Sree Hanuman Trading Co. vs ITO and Anr.
Remission of liability-Transfer to Partners Capital Account-AY 1999-2000 and 2000-2001. The assessee was a firm. The interest on loans taken by the assessee was allowed in earlier years. Later, the credit entri [LexDoc Id : 399160]
HC (Kerala)
2009
CIT vs Popular Vehicles and Services Ltd.
Bad debt-Write off of bad debts-The assessee had written off certain bad debts. It could not show in which year those amounts were debited to customer's accounts. [Case remanded to A [LexDoc Id : 397754]
HC (Kerala)
2009
Varkey Jacob vs DCIT nad Anr.
Refund of tax-Refund on: Annulment of assessment-The assessee filed voluntary returns and paid self asstt. tax. The said asstt. were not annulled. The self asstt. tax could not be refunded.
Prov [LexDoc Id : 394576]
Deepak Kumar Garg vs CIT
Powers of High Court-Power of: review-AY 1995-1996. The High Court has no power to review its order passed under Income Tax Act. The High Court has the power under s.260A(7) of re-admissio [LexDoc Id : 398288]
HC (Madhya Pradesh)
2009
Arvind Kumar vs CIT
Undisclosed Income-Amount received from, Gifts from foreigners-Genuine Gifts-Block Period 1987 to 9 February 1996. The assessee was earlier partner in a firm. There was evidence that he had received from the firm certain sum. T [LexDoc Id : 392750]
