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Showing 81 to 100 of 844 Records

• 1967 (11) TMI 31 - CALCUTTA HIGH COURT
  

  Trust - validity of gift(shares) made to trust - entitlement of refund of tax deducted at source on dividends accruing on gifted shares

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• 1967 (11) TMI 30 - CALCUTTA HIGH COURT
  

  Transfer of machinery to firm by sole partners at appreciated value - juristic person - mere fact that the assessee transferred its interest to the firm at an appreciated value does not make the assessee liable to pay tax

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• 1967 (11) TMI 29 - CALCUTTA HIGH COURT
  

  Dividend paid to assessee in form of shares - ITO concluded that the total shares, received by the assessee were equivalent in terms of money to Rs. 2,44,526. Since the assessee had shown the value of the shares at Rs. 1,82,870 only he added back the difference of Rs. 61,656 to the assessee`s income as dividend - held that tribunal was right in excluding the sum of Rs. 61,656 from being assessed as an extra dividend income of the assessee

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• 1967 (11) TMI 28 - KERALA HIGH COURT
  

  Travancore-Cochin Agricultural Income Tax Act, 1950 - assessment after partition of family - validity

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• 1967 (11) TMI 27 - GOA HIGH COURT
  

  Whether a ship chartered by a non-resident time charterer which carries goods shipped at a port in India, and of which the time charterer is disponee owner, is liable to pay tax u/s 172 of the IT Act - Held, no

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• 1967 (11) TMI 26 - CALCUTTA HIGH COURT
  

  Payments made by the assessee to nominees - held that payments were not capital expenditure -expenditure were incurred for carriage of business in a more facile and profitable manner -allowable as deduction u/s 10(2)(xv)

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• 1967 (11) TMI 25 - ALLAHABAD HIGH COURT
  

  Estate-Duty - delay in the filing of the appeal -Assessee became unconscious - Board was not justified in refusing to admit the appeal

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• 1967 (11) TMI 24 - CALCUTTA HIGH COURT
  

  Indian Sale of Goods Act, 1930 - assessee-company is a dealer in jute in East Pakistan as well as in India - there was no unconditional appropriation of the goods by the buyer, as soon as they were placed on board the steamer on C.I.F. terms - unconditional appropriation, therefore, took place in India, notwithstanding the c.i.f. terms and the title to the goods passed to the buyers in India

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• 1967 (11) TMI 23 - PUNJAB AND HARYANA HIGH COURT
  

  Assessee-company explained the losses on three considerations- because of abnormal conditions obtaining in the year 1947 due to raids, because of loss due to floods, and because of some of the timber having been washed down - Whether there was no material or evidence that the shortage claimed by the assessee-company is excessive or unwarranted

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• 1967 (11) TMI 22 - CALCUTTA HIGH COURT
  

  Assessee preferred an appeal before the AAC and claimed deduction from the computation of the total income - held that tribunal was in error in holding that the assessee had no right of appeal before the AAC

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• 1967 (11) TMI 21 - CALCUTTA HIGH COURT
  

  `Profit` earned by the assessee from the transactions with its shareholders - whether exemt from tax or not

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• 1967 (11) TMI 20 - CALCUTTA HIGH COURT
  

  Search and seizure of books - validity

  
  
  ... ...
  ... ... ..... for production of the warrants of authorisation to be quashed and a writ in the nature of prohibition directing the respondents not to take steps pursuant to the search and seizure. There is nothing in the rule nisi issued by this court for a writ or order upon the respondents directing them to return the books on the ground that they were being retained in violation of the provisions in sub-section (8) of section 132 of the Act. This court, in disposing of the writ petition would not go beyond the terms of the rule nisi, which the respondents have been called upon to answer. For this reason, this contention on behalf of the petitioners must be rejected. For the reasons mentioned above, this application fails and is dismissed. The rule is discharged. Each party to pay its own costs. As the writ petition is hereby disposed of no order is necessary on the application for extension of the interim order and accordingly no order is made in that application. Application dismissed.

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• 1967 (11) TMI 19 - CALCUTTA HIGH COURT
  

  Inclusion of income of trust fund in the estate of the deceased

  
  
  ... ...
  ... ... ..... e annuitant. The Appellate Tribunal rejected this argument on the following grounds (a) the legal ownership of the funds vested in the trustees and not in the assessee (b) it was life interest with restraint on anticipation (c) the power of appointment was restricted to children (d) the assessee was issueless, and aged round about 60 years and was incapable of making any appointment. Now, generally speaking, a right to annuity without right of anticipation but with power of appointment is more than mere right to annuity. But in the facts of the instant case, it may be justly said that for the assessee the power of appointment no longer subsists and that consideration should not be taken to augment her right under the will. Since we hold what was given to the assessee was not mere annuity but a share in the general income of a trust fund, we answer the question in the affirmative and against the assessee. The Commissioner of Wealth-tax is entitled to costs. MASUD J.- I agree.

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• 1967 (11) TMI 18 - MADHYA PRADESH HIGH COURT
  

  Whether the WT Act in so far as it levies tax on HUF, is ultra vires the powers of Parliament and is it discriminatory in imposing a higher burden of tax on members of the HUF and consequently void and unenforceable - Held, no

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• 1967 (11) TMI 17 - CALCUTTA HIGH COURT
  

  Determining the net wealth - assessee is a sterling company - whether the amounts standing in the special reserve account on the books of the assessee-company were deductible

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• 1967 (11) TMI 16 - MADRAS HIGH COURT
  

  Remarks were made in an IT proceedings affecting a third person who was not a party to the proceedings and the latter applied to the Court which heard the IT reference for inspection of records of the proceedings - whether the firm, represented by G, is entitled to inspect the proceedings to which proceeding the firm was not a party

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• 1967 (11) TMI 15 - MADHYA PRADESH HIGH COURT
  

  Market value as on the valuation date of the instalments due to be paid under the provisions of the Madhya Bharat Abolition of Jagirs Act after the valuation date is liable to be included in the total wealth of the assessee

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• 1967 (11) TMI 14 - MADHYA PRADESH HIGH COURT
  

  Whether the income from the property transferred to the assessee`s wife could be assessed in the hands of the assessee u/s 16(3) - Held, yes

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• 1967 (11) TMI 13 - KERALA HIGH COURT
  

  Income from the properties - assessability in hands of firm - assessment by the department u/s 22 of the Act including the income of the house properties in the total income of the firm appears to be correct

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• 1967 (11) TMI 12 - SUPREME COURT
  

  Capital gains - respondents sold the omnibus together with the right to ply it - deemed profit under s. 10(2)(xii) - excess of Rs. 17,000 over the deemed profits of Rs. 6,000 should not be held taxable under s. 10(2)(vii) - Revenue's appeal dismissed

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