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Wealth tax |
Showing 1 to 15 of 3291 Records |
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2013 (5) TMI 262 - ITAT AMRITSAR Sh. Jaswinder Singh Versus The Wealth Tax Officer, Jalandhar Levy of Wealth tax on agricultural land - Reopening of assessment - Held that:- Levy of wealth tax on agricultural land situated in urban areas or within specified distance of municipal limit has been decided in the case of Tara Singh vs. DCWT (2005 ...... 2013 (5) TMI 61 - ALLAHABAD HIGH COURT R. L. Sharma Versus Commissioner, Income Tax/Wealth Tax And Others Waiver application u/s 31(2A) of the Wealth Tax Act disallowed - Held that:- It can safely be held that the assessee has co-operated in the assessment proceedings & the business of the assessee has almost been shut down and the assessee is highly in ...... 2013 (4) TMI 587 - ALLAHABAD HIGH COURT Smt. Rekha Kesarwani And 19 Others Versus Deputy Commissioner of Wealth Tax Assessment orders illegal or without jurisdiction or null and void as a wrong section finds mention in the impugned assessment orders - Held that:- As from the photostat copies of the impugned assessment orders and challans it appears that there is o ...... 2013 (4) TMI 152 - ALLAHABAD HIGH COURT M/S Arun Kumar Swarup & Sons Versus Commissioner of Wealth Tax Co-owners - Valuation as per Rule 1-BB of Wealth Tax Rules, 1957 - valuations of residential house, kitchen, servants' quarters, garages, godown and cowshed at Sukhbir Sinha Park - Held that:- In view of the decision of Apex Court in the case of Comm ...... 2013 (4) TMI 50 - KERALA HIGH COURT THE COMMISSIONER OF WEALTH TAX, THIRUVANANTHAPURAM. Versus ASSOCIATED INDUSTRIES (P) LTD. KOLLAM. Deduction under 2(m) of the Wealth Tax Act - The assessee company borrowed loans from the directors for the purpose of discharging bank loans and releasing mortgage over the land - Held that:- On going through the provision of the definition clause o ...... 2013 (3) TMI 570 - MADRAS HIGH COURT M/s. Sova (P) Ltd., Versus The Deputy Commissioner of Wealth Tax Special Range II Coimbatore Rectification u/s 35 of wealth tax act - mistake apparent from the record - held that:- when on the admitted fact that the claim of loss and non-declaration of dividend itself was made long after the revised assessment order and it never formed part ...... 2013 (3) TMI 474 - ITAT COCHIN Ms. Anjana Mohan Versus The Deputy Commissioner of Wealth-Tax, Urban land U/s 2(e)(a) of the Wealth Tax Act - Notices u/s. 17 - Sale consideration as the value of their portion of land - Valuation – Held that:- The market value is nothing but a price that may be agreed by a willing seller and a willing purchase ...... 2013 (3) TMI 360 - ALLAHABAD HIGH COURT Commissioner of Welath Tax And Another Versus Shri Devendra Verma Initial compensation, enhanced compensation and interest - whether the right to compensation is an asset includable in the Net Wealth? - matter relates to the assessment year 1985-86 - Held that:- As decided in Commissioner of Income Tax vs. Mehtab ( ...... 2013 (2) TMI 514 - JHARKHAND HIGH COURT SRI GYAN CHAND JAIN Versus COMMISSIONER OF WEALTH TAX, BIHAR(II), RANCHI Addition of Rs.23,59,461 made up to the AY 1971-72 as extra income of the appellant available for purposes of taxation under the Wealth Tax Act? - contention of the petitioner that the assessment of income of the petitioner was based on the assessmen ...... 2013 (2) TMI 248 - MADRAS HIGH COURT The Commissioner of Wealth-tax Tamilnadu Nadu-I, Madras. Versus M/s. Kumudam Printers Pvt. Ltd. Exemption from wealth tax - property used by Director, Manager and Secretary as residential accommodation – Allotted the premises at Door No.20 to the Managing Director for being used as residence – Held that:- A careful reading of the provisions in ...... 2013 (1) TMI 608 - SUPREME COURT Satya Nand Munjal Versus Commissioner of Gift Tax Gift tax on the value of the bonus shares - fundamental question before the High Court in [2002 (5) TMI 42 - PUNJAB AND HARYANA HIGH COURT] that whether there was in fact a gift of 14,000 bonus shares made by the assess to the transferee? - reopening ...... 2012 (11) TMI 45 - ITAT, AHMEDABAD Rajal Investment Co.Pvt. Ltd. Versus The Wealth Tax Officer Ward-5(3) Ahmedabad Right of user charges - Addition to wealth - property in question consisting of jewellery and silver vessels - Held that:- A.O. rightly denied the deduction towards Right of user of Rajal. Following the decision of the Tribunal in assessee’s own case ...... 2012 (10) TMI 375 - ALLAHABAD HIGH COURT Commissioner of Income Tax Versus G. P. Gaur Date of valuation of shares - Whether the Tribunal was right in law in holding that the value of shares must be taken at the rate quoted the lowest in any of the stock exchange situated in the country though the assessee was assessed to tax elsewhere ...... 2012 (10) TMI 338 - MADRAS HIGH COURT Commissioner of Wealth Tax, Chennai Versus N. Thanu Income received in advance is an Asset or not – Assessee is running a tutorial institute. As regards the fee received from students, it is stated that the assessee charged the full fee for the entire course of study which ran to different years. Ques ...... Gangadhar D. Kshirsagar Versus DCWT, Central Circle 1(1), Pune Whether cash seized and was deposited in PD account with CIT, liable to includible in Wealth of assessee – Assessee argued that this amount was declared as income in subsequent year and the assessee had paid the tax, therefore, the same cannot be inc ...... |
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