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Yoshio Kubo v Commissioner of Income Tax - Ita 441/2003   flag 

[2013] INDLHC 3610
High Court of Delhi
India
31st July, 2013

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Companies Act, 1956 (Tas)
Finance Act, 1968 s2, s30, s39, s40
Finance Act, 1973 s10, s17, s30, s36, s39
Finance Act, 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Emil Webber v Commissioner of Income Tax, v and M, Nagpur [1993] INSC 94; 1993 1 SCALE 659; 1993 2 JT 555; 1993 2 SCC 453; 1993 2 SCR 27; AIR 1993 SC 1466; 200 ITR 483 Supreme Court of India India 19 Feb 1993 LIIofIndia flag 7
Commissioner of Wealth Tax, Lucknow v PKBanerjee (1980) 125 ITR 641 circa 1980 6
North British Rly Co v Scott (Inspector of Taxes) [1922] UKHL TC_8_332; [1923] AC 37 House of Lords United Kingdom 3 Nov 1922 BAILII flag 6
Karamchari Union v Union of India (2000) 243 ITR 143 circa 2000 3
CIT v Mackintosh (1975) 99 ITR 419 circa 1975 3
Commissioner of Income Tax Vs HD 135 ITR 1 circa 1993 3
Ltd v Commissioner of Income Tax (2000) 243 ITR 383 circa 2000 2
British Railway Co v Scott (1922) 8 Tax Cas 332 United Kingdom circa 1922 flag 2
Commissioner of Income Tax v J N Vats (1999) 240 ITR 101 circa 1999 1
JHDoshi v Commissioner of Income Tax (1995) 212 ITR 211 circa 1995 1
CIT v Mehar Singh Sampuran Singh Chawla (1973) 90 ITR 219 circa 1973 1
(1972) 86 Itr 817 (1972) 86 ITR 817 circa 1972 1
CIT v Lala Shri Dhar (1972) 84 NR 192 Canada circa 1972 flag 1
[1965] Air SC 49 [1965] AIR SC 49 Supreme Court of India India circa 1965 flag 1
Tokyo Shibaura Electric Co Ltd v Commissioner of Income-Tax, Mysore (1964) 52 ITR 283 circa 1964 1
(1951) 1 KB 768 (1951) 1 KB 768 United Kingdom circa 1951 LexisNexis / Westlaw flag 1
Boeing v Commissioner of Income Tax 250 ITR 667 circa 1993 1
Commissioner of Income Tax v Nandkishore Sakarlal 208 ITR 14 circa 1993 1
Commissioner of Income Tax v JG Keswani 202 ITR 391 circa 1993 1

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