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Showing 41 to 47 of 47 Records
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1967 (10) TMI 7 - BOMBAY HIGH COURT
Cumulative preference shares - dividend declared - obligation to deduction tax under sections 18(3D) and (3E) from the dividends declared
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1967 (10) TMI 6 - BOMBAY HIGH COURT
Whether there was any evidence and/or material before the Tribunal to conclude that the trustees of the trust created by late K were carrying on business in shares - Held, yes
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1967 (10) TMI 5 - SUPREME COURT
Karta of HUF was partner of a firm, contribution made to the firm out of capital of HUF - Salary drawn by karta of HUF from earning of firm as partner was assessable as family income - Assessee's appeal is dismissed
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1967 (10) TMI 4 - SUPREME COURT
Reassessment under s. 35(5) - Rectification of partner`s assessment on the basis of firm`s assessment - Partner`s assessment should not have been made after provision came into force - Revenue's appeal is allowed
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1967 (10) TMI 3 - SUPREME COURT
Power of President to extend IT Act to Pondicherry was validly exercised - Petitions of assessee is dismissed
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1967 (10) TMI 2 - SUPREME COURT
Central Govt. notification providing that depreciation allowable under State Law shall be taken into account are ultra vires to IT Act, 1922, ss. 10(2)(vi), (5), 60A - Assessee's appeal is allowed
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1967 (10) TMI 1 - SUPREME COURT
HUF - Karta holding shares acquired with family funds - Remuneration of karta as managing director of company was income of HUF - Appeal of assessee is allowed
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