CiteTEXT
...case of Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC) in which, it was held that rule 1B (rule 1D...case of Bharat Hari Singhania (supra).
2. As the order of the Tribunal is not consistent with the law laid down by the Supreme Court, the order of the Tribunal cannot be sustained..., The valuation made by it is required to be modified to the extent required and to be in conformity with the law laid down by the Apex Court in the case of Bharat Hari Singhania (supra...
...Supreme Court in the case of Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC), in which it was held that...Court in the case of Bharat Hari Singhania (supra).
2. As the order of the Tribunal is not consistent with the law laid down by the Supreme Court, the order of the Tribunal cannot be...sustained. The valuation made by it is required to be modified to the extent required and to be in conformity with the law laid down by the Apex Court in the case of Bharat Hari Singhania (supra...
...Singhania, Shri Hari Shankar Singhania and Shri Bharat Hari Singhania to Shri Gaur Hari Singhania wherein it is stated that:“As regards Ganga Kut..., Shri Hari Shankar Singhania and Shri Bharat Hari Singhania to Shri Gaur Hari Singhania wherein it is stated that:“As regards Ganga Kuti, we had in our l...Vijaypat Singhania, Shri Ajaypat Singhania, Shri Raghupati Singhania, Shri Hari Shankar Singhania and Shri Bharat Hari Singhania to Shri Gaur Hari Singhania whe...
.... In Bharat Hari Singhania v. CWT (1979) 118 ITR 58 (sic) it has been held that in view of rule 1D of the Wealth Tax Rules the assessee's...cumulative preference shares are not mentioned in rule 1D. Hence they cannot deduct from the value of the assessee's assets.
3. In Bharat Hari Singhania v. CWT...
...Bharat Hari Singhania v. CWT 1994 Supp (3) SCC 46, (1994) 207 ITR 1 has taken a contrary...
...?"
3. This question has been considered by the Supreme Court in its decision Bharat Hari Singhania v. CWT (1994...Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC). A Division Bench of our own High Court in Shripati Singhai v...
...Bharat Hari Singhania v. CWT (1994) 207 ITR 1, wherein the same rule 1D of the Wealth Tax Rules, 1958...case is fully covered by the judgment of the Honble Supreme Court in Bharat Hari Singhania v. CWT (1994) 207 ITR 1...
...Rules is mandatory or not. The very question was considered by the Supreme Court in the decision reported in BHARAT HARI SINGHANIA Vs. C.W.T. (207 I.T.R. 1), wherein...
...Bharat Hari Singhania Family Trust Raghupati Singhania Family Trust Vinita Singhania Family Trust BACKGROUND 1. Bengal & Assam Company Limited. (Target Company/ BACL) has been...of shares and voting rights in the Target Company by Bharat Hari Singhania Family Trust (BHS Family Trust ), Raghupati Singhania Family Trust (RS Family Trust), Vinita Singhania Family Trust...(VS Family Trust), (collectively referred to as Proposed Acquirers / Applicants) was jointly submitted to SEBI by Mr. Bharat Hari Singhania, Mr. Raghupati Singhania and Mrs. Vinita Singhania...
...also relied upon the decision of the Supreme Court in Bharat Hari Singhania v. CWT...shares under the Income-tax Act, 1961.9. The view taken by the Assessing Officer by relying upon the Bharat Hari Singhania, [...
...the revenue, in the case of Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC) wherein it was held that where there is a...the case of Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC) wherein it was held that where there is a rule...
.... The Honble Supreme Court in Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC) has held that rule 1D of the said Rules is...Supreme Court in Bharat Hari Singhania v. CWT (1994) 207 ITR 1 (SC) has held that rule 1D of the said Rules is mandatory and...
...issue arising in both the questions are covered against the assessee by the decision of the Supreme Court in Bharat Hari Singhania v. CWT...parties that the issue arising in both the questions are covered against the assessee by the decision of the Supreme Court in Bharat Hari Singhania v. CWT...should be done on yield basis is not correct in view of the decision of the Supreme Court in Bharat Mari Singhanias case (supra). Accordingly, following the decision of the Supreme Court in Bharat Hari...
...representing the Revenue drew our attention to a recent decision of the apex court of this country in the case of Bharat Hari Singhania v...Bharat Hari Singhania v. CWT...
...investment company or a managing agency company are to be valued. The issue came up for consideration before the Apex Court in Bharat Hari Singhania v. CWT...Bharat Hari Singhania v. CWT(1994) 207 ITR 1, wherein their Lordships held as follows...
...deducted?"
3. The questions as reframed by us have also been decided by the Supreme Court in Bharat Hari Singhania v. CWT...(1994) 207 ITR 1. The Supreme Court has held :
3. The questions as reframed by us have also been decided by the Supreme Court in Bharat Hari ...Heard Sri R.S. Agarwal for the assessee and Sri Bharat Ji Agarwal and Sri A.N. Mahajan for the department.
2. This is a reference under section 27(1) of...
...rejected the petition.
5. Mr. C. V. Rajan learned counsel appearing for the Department submitted that the Supreme Court in the case of Bharat Hari Singhania vs. CWT has...the case of Bharat Hari Singhania, cited supra. Mr. Janarthana Raja, learned counsel for the assessee also fairly submitted that the issue raised in the questions is fully covered by the decision of the...Supreme Court in the case of Bharat Hari Singhania, cited supra against the assessee. In view of the said decision of the Supreme Court, the view of the Tribunal that the provisions of r. 1D are...
...the column 'liabilities' is to be treated as liability.
3. The issue is no more res integra. In Bharat Hari Singhania v. CWT...Hari Singhania v. CWT (1994) 207 ITR 1, it has been held by the Apex Court that for the purpose of clause (ii)(e) of Explanation...equal to the tax payable with reference to the book profits. Any excess over the said amount shall not be treated as liability.
3. The issue is no more res integra. In Bharat...
...decisions in CWT v. Sripat Singhania, [1978] 112 ITR 363 (All) and Bharat Hari Singhania v. CWT...
...Supreme Court in the case of Bharat Hari Singhania v. CWT, [1994] 207 ITR 1...