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CIT vs M.K. Brothers (Gujarat High Court), (1987) 163 ITR 249

Case Name : Commissioner Of Income-Tax Vs M.K. Brothers (Gujarat High Court)
Appeal Number : (1987) 163 ITR 249 Guj
Date of Judgement/Order : 25/10/1985
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)

Unabsorbed carried forward losses cannot be given preference over current depreciation

Case Name : Commissioner Of Income Tax, Kanpur Etc. Vs. M/S. Mother India (Supreme Court of India)
Appeal Number : 1985 AIR 1720, 1985 SCR Supl. (2) 556, 1985 SCC (4)1, 1985 Scale (2)236
Date of Judgement/Order : 14/08/1985
Related Assessment Year :
Courts : Supreme Court of India (2371)

Dr. Pratap Singh vs. Director of Enforcement (1985 (155) ITR 166 (SC)

Case Name : Dr. Partap Singh And Anr Vs Director of Enforcement Foreign Exchange Regulation And Ors. (Supreme Court of India)
Appeal Number : 1985 AIR 989, 1985 SCR (3) 969
Date of Judgement/Order : 26/04/1985
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Year of Cost Inflation Index in case of Assets Received Under Gift

Case Name : B.N. Vyas Vs Commissioner Of Income-Tax (Gujarat High Court)
Appeal Number : 1986 159 ITR 141 Guj
Date of Judgement/Order : 01/03/1985
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)

Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC)

Case Name : Bhagwan Das Sita Ram HUF Vs. Commissioner Of Income-Tax (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 1168 And 1169 Of 1973
Date of Judgement/Order : 05/03/1984
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Vazir Sultan Tobacco Company Ltd. Vs. CIT (1981) 132 ITR 559 (SC)

Case Name : Vazir Sultan Tobacco Co. Ltd. Vs. Commlssioner of Income-Tax, Andhra Pradesh, Hyderabad
Appeal Number : 1981 AIR 2105 1982 SCR (1) 789 1981 SCC (4) 435 1981 SCALE (3)1483
Date of Judgement/Order : 25/09/1981
Related Assessment Year :
Courts : Supreme Court of India (2371)

Allowability of depreciation when particulars were not furnished with return of income

Case Name : Dasaprakash Bottling Co. vs Commissioner Of Income-Tax (Madras High Court)
Appeal Number : 1980 122 ITR 9 Mad
Date of Judgement/Order : 10/07/1979
Related Assessment Year :
Courts : All High Courts (13909) Madras High Court (1750)

CIT vs R.M. Chidambaram Pillai (SC) – 1977 AIR 489

Case Name : Commissioner Of Income-Tax, Madras Vs. R.M. Chidambaram Pillai Etc. (Supreme Court of India)
Appeal Number : 1977 AIR 489, 1977 SCR(2)111, 1977 SCC(1)431
Date of Judgement/Order : 17/11/1976
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Once the books of account of an assessee are rejected then profit has to be estimated

Case Name : Dabros Industrial Co. (P.) Ltd. Vs Commissioner of Income-Tax (Calcutta High Court)
Appeal Number : 1977 108 ITR 424 Cal
Date of Judgement/Order : 18/07/1975
Related Assessment Year :
Courts : All High Courts (13909) Calcutta High Court (838)

Unpaid price cannot be said to be a loan advanced

Case Name : Commissioner Of Income-Tax Vs Saurashtra Cement & Chemical (Gujarat High Court)
Appeal Number : 1975 101 ITR 502 Guj
Date of Judgement/Order : 23/09/1974
Related Assessment Year :
Courts : All High Courts (13909) Gujarat High Court (1139)

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