| Sr |
Authority |
Section/Rules |
Ratio(s) |
| Sr |
Citation |
Subject(s) |
Case(Name of Assessee) |
| 1.1 |
SC |
Sales Tax |
Crates and Bottles used by soft drink manufacturers is not plant, because
used for storing and not for manufacturing.. |
| 1.2 |
235 ITR 13(SC) |
Plant |
Steel City Beverages Ltd. |
| 2.1 |
DEL HC |
COS ACT |
Failure to submit statutory return is continuing offence by Director.
He cannot cease to be officer in default by resignation. |
| 2.2 |
31 CLA 60(1998) |
159,220 |
Anitha Chadha v/s ROC |
| 3.1 |
DEL HC |
Negotiable I.Act |
Legal notices for bouncing chq. issued on ordinary Directors also,
such directors were person incharge should be placed in initial complaint. |
| 3.2 |
31 CLA |
138,141 |
Mahendrapratap Singh v/s N.K.Metals. |
| 4.1 |
P&H HC |
Negotiable I.Act |
Notice u/s 138 issued only on directors and not on Co. - Notice to
director is notice to Co-valid notice. |
| 4.2 |
32 CLA 84(1998) |
138,141 |
T.P.Singh Kalra v/s Starwire |
| 5.1 |
KER |
I.T |
Payment received for non-competition for one year - Revenue receipt. |
| 5.2 |
16 TCR(1999) |
Capital/Revenue |
Chemplast Engineers Pvt. Ltd. |
| 6.1 |
AP HC |
I.T |
Interest subsidy for house building activity to employees - Not perk. |
| 6.2 |
16 TCR (1999) |
Salary |
Rajgopal |
| 7.1 |
ALL HC |
I.T |
Co-owner of house property to be assessed as individual & not as
AOP. |
| 7.2 |
16 TCR (1999) |
Assessment |
Patini (N.K) |
| 8.1 |
AP HC |
I.T |
Notice for accumulation - time limit under Rules but not in act-not
mandatory but directory. |
| 8.2 |
16 TCR (1999) |
11(2) Charitable |
MumtazYasud Dowla Waqf |
