CIT vs Peerless General Finance and Investment Co. Ltd.
Income vs Capital receipt-Forfeiture of subscriptions-AY 1985-96, 1986-87. The appropriation of first year’s subscriptions for deposits to the extent of 97 per cent due to failure of conditions by the dep [LexDoc Id : 293029]
Proceedings under s.482 of the Code of Criminal Procedure 1973 against directors of a company for dishonour of cheques would not be q [LexDoc Id : 289011]
HC (Karnataka)
2005
A.M. Sainalabdeen Musaliar vs CIT and Anr.
KVSS 1998-Rectification of certificate-AY 1990-91 – 1993-94. The declaration filed by the assessee under the KVSS 1998 was defective, as it did not include the interest payable under s.220( [LexDoc Id : 288899]
HC (Kerala)
2005
P.A. Ahammed vs Chief CIT and Anr.
Transfer of case-Jurisdiction of a new officer-An AO would cease to have jurisdiction over an assessee's case after the case was transferred by the Chief CIT under s.127 of the Income Tax Act 1961. [LexDoc Id : 288332]
HC (Kerala)
2005
N.B. Surti Family Trust vs CIT
Powers of Tribunal-Admission of fresh evidence-AY 1978-79 - 1982-83. Documents, such as a trust deed, produced for proving the nature and genuineness of the assessee-trust could not be considered a [LexDoc Id : 287581]
