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Showing 101 to 120 of 142 Records

• 1970 (3) TMI 42 - BOMBAY HIGH COURT
  

  Will having provision that after son's death income shall be paid to the grandsons - deed of release of right by son - Includibility of income accrued to minor grandson in income of son (assessee) u/s 16(3)(a)(iv) - since deed of release was not a transfer income of minor son's cannot be included in assessee's income

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• 1970 (3) TMI 41 - BOMBAY HIGH COURT
  

  Payment made to an employee in lumpsum in consideration of future service without right to private practice - whether it is capital expenditure or revenue expenditure - held that is is revenue in nature

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• 1970 (3) TMI 40 - BOMBAY HIGH COURT
  

  Provision made for excise duty demanded - If the assessee was maintaining its books on mercantile system, whether the amount in provision would be deductible

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• 1970 (3) TMI 39 - CALCUTTA HIGH COURT
  

  Agricultural income in Pakistan was assessed as belonging to Hindu Undivided Family - exclusion of such income from the assessable income of the family - applicability of section 25A of Indian Income Tax Act, 1922

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• 1970 (3) TMI 38 - KERALA HIGH COURT
  

  Application to review an order passed by this court on an application under section 66(3) of the Income-tax Act, 1922 treating the same as an original petition filed under article 226 - section 5 of Limitation Act is not applicable to proceedings under section 66(1) - that section cannot apply to a proceeding before a Tribunal like Income-tax Appellate Tribunal

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• 1970 (3) TMI 37 - BOMBAY HIGH COURT
  

  Whether, in considering 'the smallness of the profit made' in terms of section 23A of the Indian Income-tax Act, 1922, as in force, the amount of Rs. 4,16,256 repayable to the assessee out of the E.P.T. deposit was properly excluded

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• 1970 (3) TMI 36 - BOMBAY HIGH COURT
  

  Amount received as excess sale proceeds over the written down value of assets - depreciation - computation of income

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• 1970 (3) TMI 35 - ANDHRA PRADESH HIGH COURT
  

  Estate Duty Act, 1953 - Notice for Reassessment -property chargeable to duty as escaped assessment - whether the notice should contain details of property that had escaped assessment

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• 1970 (3) TMI 34 - BOMBAY HIGH COURT
  

  Power of Appellate Assistant Commissioner to set aside the orders of Income-tax Officer

  
  
  ... ...
  ... ... ..... he claim for deduction for depreciation. What would change, if at all, would be merely the basis to be taken into account for making that very deduction for depreciation. We, therefore, answer the question in the affirmative. The question contains the words so as to and we have answered the question as above on the basis that the meaning of the words so as to is the same as which would enable the Income-tax Officer to . On the facts of this case the order of the Appellate Assistant Commissioner clearly indicates that, after the order is set aside and the matter goes back to the Income-tax Officer, the Income-tax Officer will consider the application of the provisions of the first proviso to section 10(5)(a) as if it is a new matter and not as if the Appellate Assistant Commissioner has already decided that every step required to be followed by the first proviso had in fact already been followed and the result had been reached. The assessee to pay the costs of the department.

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• 1970 (3) TMI 33 - BOMBAY HIGH COURT
  

  Accumulated profit - assessee making two balance sheet one under Electric Supply Act and another under IT Act - IT return showing loss but other return allowing depreciation and showing profit - for calculating profits u/s 2(6A)(e) depreciation should be allowed as per Income-tax Act itself - since IT return showing loss, company did not possess any accumulated profits - section 2(6A)(e) not applicable

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• 1970 (3) TMI 32 - ANDHRA PRADESH HIGH COURT
  

  Assessee produced sugar cane and used it as raw material in his Sugar industry - sugarcane grown by the assessee became its agricultural income, when it is used as a raw material. Therefore, the assessee was entitled to the deduction u/r 7 of the Income-tax Rules, 1962 - it is not necessary that the agricultural produce grown by the assessee should be sold - agricultural produce grown by the assessee would constitute agricultural income within the meaning of section 2(1) of Income-tax Act, 1961

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• 1970 (3) TMI 31 - PUNJAB AND HARYANA HIGH COURT
  

  Assessee, trust was originally a member of the joint Hindu family - family disrupted on the 10th of April, 1953. The assets of the family were partitioned- income of the trust was included in the individual assessment of the trustee - trust was not assessed and was not a party to the proceedings before HC - so it cannot said to be covered by the words " any person " in the second proviso to s. 34(3) - so, assessment u/s 34(1)(b) on the trust was time-barred

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• 1970 (3) TMI 30 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act - receiver filed returns of agricultural income-tax for part of the year but the assessing officer estimated the income for the whole year - revenue estimating the income of the assessee subjected the receiver, who was in charge of the estate of the assessee, and others and levied agricultural income-tax under the Madras Agricultural Income-tax Act, 1955

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• 1970 (3) TMI 29 - DELHI HIGH COURT
  

  Amount paid to part-time director for expenses on foreign tour - it was a benefit received by the assessee from the company in which he was a director - not fall within the exemption in section 4(3)(vii)

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• 1970 (3) TMI 28 - BOMBAY HIGH COURT
  

  Expenditure like stamp duty, registration fees, lawyer's fees etc. incurred in raising debenture loans - allowability for deduction

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• 1970 (3) TMI 27 - BOMBAY HIGH COURT
  

  Assessee following mercantile system of accounting - what would be the date of accrual of liability for bonus and for leave and holiday wages payable to the employees - sum set apart by an employer in any year for meeting the contingency of some of his workers going on leave the next year cannot be regarded as a permissible expenditure under section 10(2)(xv)

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• 1970 (3) TMI 26 - CALCUTTA HIGH COURT
  

  Validity of a trust and its claim to exemption from tax u/s 4(3)(i) of Indian Income Tax Act, 1922

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• 1970 (3) TMI 25 - KARNATAKA HIGH COURT
  

  Attachment and sale proclamation of the properties - remedy available to a third person whose properties are being attached

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• 1970 (3) TMI 24 - ALLAHABAD HIGH COURT
  

  Proceedings for recovery of income-tax - whether a partner can be arrested for recovery of the taxes due by a firm

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• 1970 (3) TMI 23 - CALCUTTA HIGH COURT
  

  Petitioner prays for writs quashing certain penalty proceedings initiated under sections 274/271 of the Income-tax Act, 1961, for its alleged failure to comply with the notices under sections 142(1) and 143(2) of the said Act, and for a further writ quashing a summons purported to have been issued under section 131 of the said Act by the respondent-Income-tax Officer

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