REGENT COMPUTRONICS PVT. LTD.

GOODRICKE GROUP LTD. Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

COMMISSIONER OF INCOME TAX BIHAR VS. DALMIA INVESTMENT COMPANY LIMITED [REFERRED TO]
COMISSIONER OF INCOME TAX CENTRAL CALCUTTA VS. GOLD MOHORE INVESTMENT COMPANY LIMITED [REFERRED TO]
COMMISSIONER PF INCOME TAX CENTRAL CALCUTTA VS. GOLD MOHORE INVESTMENT COMPANY LIMITED [REFERRED TO]
SHEKHAWATI GENERAL TRADERS LIMITED VS. INCOME TAX OFFICER COMPANY CIRCLE 1 JAIPUR [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TINGRI TEA COMPANY LTD [REFERRED TO]
SUTLEJ COTTON MILLS LTD VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. STEEL GROUP LTD [REFERRED TO]
NIKHIL CHANDRA DEY VS. SANKARLAL CHANDRA [REFERRED TO]
PROTIMA ROY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
BRADY W H AND COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
GOODRICKE GROUP LTD VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]

JUDGEMENT

(1.) In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1977-78, the following questions of law have been referred to this court :

(2.) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the loss of Rs. 368 incurred by the assessee-company in remittance of dividend was not an allowable deduction in the income-tax assessment ?

(3.) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that, in computing long term capital gains arising out of the transfer of the original shares, the cost of acquisition of the original shares should be taken at the average cost determined by spreading over the actual cost of the original shares over the original shares and the bonus shares ?"

Click here to view full judgment.

GOODRICKE GROUP LTD Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address