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PTD 2002

2002 PLP 512 (PTD)

COMMISSIONER OF INCOME-TAX. Versus DOONGAJI & CO.

Jurisdiction / Court
250 I T R 750
Decided Date
Civil Appeal No.2263 of 2000, decided on 27th March, 2000.
Honorable Judges
B.N. Kirpal and Syed Shah Mohammed Quadri, JJ
Case Reference Summary (AEO Optimized)
Citation 2002 PLP 512 (PTD)
Forum / Court 250 I T R 750
Bench Members B.N. Kirpal and Syed Shah Mohammed Quadri, JJ
Parties COMMISSIONER OF INCOME-TAX. Versus DOONGAJI & CO.
Primary Law Income-tax
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2002 PLP 512 (PTD)?

This judgment primarily cites: Income-tax as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2002 PLP 512 (PTD)?

The case was heard and decided by the 250 I T R 750 bench comprising: B.N. Kirpal and Syed Shah Mohammed Quadri, JJ.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2002 PLP 512 (PTD) (COMMISSIONER OF INCOME-TAX. Versus DOONGAJI & CO.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Income-tax

Representation

  • K.N. Rawal, Additional Solicitor-General of India (Ms. Neera Gupta and Ms. Sushma Suri, Advocates with him) for Appellant.
  • A. Subba Rao, Advocate for Respondent.

Headnotes / Summary

(Appeal by special leave from the judgment and order dated February 9, 1999 of the Madhya Pradesh High Court (Indore Bench) in M.C.C. No.224 of 1993).

Reference

Question of law

Depreciation

Liquor business-- Bottles used whether "plant"

Question of law

Indian Income Tax Act, 1961, Ss. 32 &

256. The question whether bottles used in liquor business are "plant" for the purposes of depreciation allowance is a question of law.

Judgment & Decree

Reference

Question of law

Depreciation

Liquor business-- Bottles used whether "plant"

Question of law

Indian Income Tax Act, 1961, Ss. 32 &

256. The question whether bottles used in liquor business are "plant" for the purposes of depreciation allowance is a question of law. K.N. Rawal, Additional Solicitor-General of India (Ms. Neera Gupta and Ms. Sushma Suri, Advocates with him) for Appellant. A. Subba Rao, Advocate for Respondent. Special leave granted. We have heard counsel for the parties. Without expressing any opinion on the merits of the case, we direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the bottles used in liquor business as plant?" The appeal is allowed in the aforesaid terms. M.B.A./1059/FC Appeal allowed

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  • Journal: PTD
  • Volume Year: 2002
  • Citation Ref: 2002 PLP 512 (PTD)

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