Amjad Ali Nazir Ali vs Commissioner Of Income-Tax
Judges: C Singh, R Sahai
29 April, 1976·"271. (1) If the Income-tax Officer or the Appellate Assistant Commissioner, in the course of any proceedings under this Act, is satisfied that any person--... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay...
High Court Of Judicature at Allahabad
Addl. Commissioner Of ... vs M/S. Mahabir Rice & Dal Mills, ...
Judges:
27 April, 1976·"Whether on the facts and in the circumstances of the case, there was merely a change in the constitution of the firm under section 187(2) of the Income-tax Act, 1961 or a case of succession under sec. 188 of the Act and that two separate assessments should have been made for the two periods under c...
High Court Of Judicature at Allahabad
Hari Shanker Gauri Shanker vs Commissioner Of Income-Tax
Judges: C Singh, R Sahai
27 April, 1976·2. Whether, on the facts and circumstances of the case and looking to the nature of such expenditure as related to the consumption of stores and payment of wages, the Tribunal was right in law in holding that such expenditure to the extent of Rs. 26,321 represented expenditure of capital nature and ...
High Court Of Judicature at Allahabad
Commissioner Sales Tax vs Chawla Stores
Judges: C Singh, R Sahai
26 April, 1976·(1) Whether perfumed hair-oil appertains to the class of 'cosmetics and toilet requisites' taxable at 10 per cent under Notification No. ST7094/X-1012-1965 dated 1st October, 1965, or as 'oils of all kinds other than edible oils manufactured on ghanis by human or animal power' under Notification No....
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax, U.P. vs M/S. Chwala Stores, Allahabad.
Judges:
26 April, 1976·"1. Whether perfumed hair oil appertains to the class of "cosmetic and toiler requisites" taxable at 10% under Notification No. Sp- 7094/X-1012-1965 dated 1-10-1965 or as oils of all kinds other than edible oils manufactured on Ghanis by human or animal power under Notification No. S.T. 1470/X-902 (...
High Court Of Judicature at Allahabad
J.K. Rayon Workers' Union vs J.K. Rayon Co. Ltd.
Judges: B Sapru
23 April, 1976·It is urged that the only requirement that the employer has to fulfil is that the notice of change should be given in the prescribed manner and that it should be of 21 days. According to the learned Counsel, the notice issued by the respondent-company fully complied with the conditions laid down in ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Jwala Pd. Radha Kishan
Judges: C Singh, R Sahai
23 April, 1976·"Whether, on the facts and circumstances of the case, the sum of Rs. 44,234 was allowable as a bad debt or as a business loss ? " 2. The assessee claimed a deduction of Rs. 44,234 on account of a bad debt in proceedings for assessment year 1965-66. It was stated that the assessee had advanced a sum ...
High Court Of Judicature at Allahabad
Modi Industries Ltd. vs Commissioner Of Income-Tax
Judges: C Singh, R Sahai
22 April, 1976·4. We propose to deal with the questions referred in seriatim. It has been seen that the claim for deduction of Rs. 6,525 was based on the ground that this amount had been spent by the assessee in connection with a suit to recover amounts paid by it on behalf of Modi Supply Corporation Ltd. The ques...
High Court Of Judicature at Allahabad
Indian Drugs And Pharmaceuticals ... vs Government Of U.P. And Ors.
Judges: G Mathur, N Ojha
22 April, 1976·1. Whether the decision of the Labour Court in the first reference that the settlement of September 30, 1970, was binding on the Sharmik Sangh is correct or not? 2. Whether the decision of the Labour Court whether right or wrong, operates as res judicata against the Sharmik Sangh in the present refe...
High Court Of Judicature at Allahabad
Nan Bachchan And Anr. vs Sita Ram And Ors.
Judges: T Misra
16 April, 1976·8. The suit was filed under Rule 63 of Order XXI, C.P.C. It was urged on behalf of the appellants that Article 98 of the Limitation Act, 1963 governed the suit. Refuting this contention the learned counsel for the respondent submitted that Article 113 of the said Act would apply. On 15th April, 1963...
High Court Of Judicature at Allahabad
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