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Showing 41 to 60 of 78 Records

• 1969 (12) TMI 38 - DELHI HIGH COURT
  

  Estate Duty Act, 1953 - whether the compensation payable under the Displaced Persons (Compensation and Rehabilitation) Act, 1954, hereinafter referred to as " the 1954 Act ", is property passing on the death of the deceased under the Estate Duty Act.

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• 1969 (12) TMI 37 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act, 1955 - expensiture incurred by the assessee for supplying vacancies in the re-planted area - deductibility

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• 1969 (12) TMI 36 - ANDHRA PRADESH HIGH COURT
  

  Firm - registration

  
  
  ... ...
  ... ... ..... ontracts for their minor wards, such contracts would not bind the minors unless and until they adopted or ratified the same on becoming majors. However, such contracts are always binding on the guardians who made those contracts on behalf of their minor wards. Thus, the instruments of partnership which are now under consideration do not disclose any legal flaw which vitiates them or which contravenes the provisions of section 30 of the Partnership Act. The reconstituted partnership firms as evidenced by both the instruments of partnership dated December 12, 1958, and December 10, 1959, are, therefore, entitled for registration and the Commissioner of Income-tax was wrong in cancelling the registration for both the assessment years, and the Tribunal in upholding the cancellation of registration for the assessment year 1961-62. For the above reasons, we answer both the questions in the affirmative and in favour of the assessee. The department will pay the costs to the assessee.

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• 1969 (12) TMI 35 - ANDHRA PRADESH HIGH COURT
  

  Gift - which rate of tax is applicable - rate of tax on date of gift or on the first day of the assessment year

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• 1969 (12) TMI 34 - CALCUTTA HIGH COURT
  

  Notice for reassessment u/s 148 - no omission or failure on the part of the assessee to disclose fully or truly the material facts - validity of fresh assessment

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• 1969 (12) TMI 33 - KERALA HIGH COURT
  

  Trust - charitable purposes - whether a purpose of a charitable nature which does not enure for the benefit of the public can be a 'charitable purpose' for the purpose of section 4(b) of the Agricultural Income-tax Act - whether the properties in question are held under trust wholly for religious or charitable purposes

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• 1969 (12) TMI 32 - CALCUTTA HIGH COURT
  

  Assessment was made under IT Act, 1922 - whether penalty proceedings can be completed under Income-tax Act, 1961 - proceedings for penalty had been initiated under the provisions of section 297(2)(g) of the 1961 Act, such proceedings cannot be challenged on the ground that section 271 of the 1961 Act was not applicable

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• 1969 (12) TMI 31 - CALCUTTA HIGH COURT
  

  Petitioner challenges a notice issued under section 148 of the Income-tax Act, 1961 - The notice is in the usual form alleging that the Income-tax Officer has reason to believe that the petitioner's income has escaped assessment within the meaning of section 147

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• 1969 (12) TMI 30 - CALCUTTA HIGH COURT
  

  Validity of certain notices issued under section 148 of the Income-tax Act, 1961 on the ground of the petitioner's failure to disclose fully and truly all material facts for the purpose of its assessments

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• 1969 (12) TMI 29 - ANDHRA PRADESH HIGH COURT
  

  Whether the gratuity received by the assessee, on his retirement from the Life Insurance Corporation of India, in accordance with the Staff Regulations of 1960, is exempt from tax by virtue of the proviso to Explanation 2 of sub-section (1) of section 7 of the Indian Income-tax Act, 1922 - Held, yes

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• 1969 (12) TMI 28 - RAJASTHAN HIGH COURT
  

  Voluntary ex gratia payment paid regularly to ruler in respect of State Palace for several years - they depended on the good wishes of the Government of India - therefore, they are casual and non-recurring in nature - various amounts received by the assessee were exempt from tax - moreover, they are not asset in Wealth tax Act

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• 1969 (12) TMI 27 - DELHI HIGH COURT
  

  Estate Duty Act, 1953 - whether the death gratuity payable to the deceased was property of which the deceased was, at the time of her death, competent to dispose within the meaning of section 2, sub-section (1)(a), and section 22, sub-section (2)(a), of the Finance Act, 1894

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• 1969 (12) TMI 26 - MADRAS HIGH COURT
  

  Jurisdiction to rectify the assessment - mere fact that the notice issued before rectification referred to section 154 of the new Act instead of section 35 of the old Act would not take away the Income-tax Officer's jurisdiction to rectify the assessment - merely because officer had mentioned the wrong section his jurisdiction to rectify can not taken away

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• 1969 (12) TMI 25 - ALLAHABAD HIGH COURT
  

  Commission to the selling agent - expense incurred wholly and exclusively for the purposes of the assessee-company - omission of the assessee-company to terminate the selling agency agreement could not be a valid ground for holding that the expenditure was not wholly and exclusively for purposes of the business of the company

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• 1969 (12) TMI 24 - RAJASTHAN HIGH COURT
  

  Chargability to capital gains tax - sale of assets

  
  
  ... ...
  ... ... ..... y an assessee on furniture, household utensils, wearing apparel, provisions and other articles intended for the personal or household use of the assessee. In interpreting the provisions of the Act also, we cannot adopt the view that merely because the gold sovereigns, silver coins and the bullion were placed before Goddess Lakshmi at the time of puja, they become articles of personal use of the assessee. It is contended by learned counsel for the assessee, that if the assessee has made any collection which might give him solace or pleasure whenever he looks at the collection, such collection must be deemed to be personal to the assessee and that collection may be taken as personal effects . It is too wide a construction of the expression personal effects and it is not possible for us to accept it. For the aforesaid reasons, we answer the reference in the affirmative. We assess Rs. 200 as costs to be paid by the assessee to the department. Reference answered in the affirmative

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• 1969 (12) TMI 23 - KARNATAKA HIGH COURT
  

  Estate Duty Act, 1953- Assisstant Controller of Estate Duty held that the sum of Rs. 50,111 is liable to estate duty on the view that the donation was made within six months of the death of the deceased - amount of Rs. 50,111 was not correctly included in the estate of the deceased as property deemed to pass on his death under section 9

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• 1969 (12) TMI 22 - KARNATAKA HIGH COURT
  

  Estate Duty - partition between the deceased and his son, the accountable person - Asst. Controller asked the accountable person to explain the difference between the valuation of the family jewellery given in the statement of wealth and subsequent valuation in the partition deed - there was no material on which the Controller of Estate Duty and the Board of Revenue could have come to the conclusion that the deceased at the time of his death was in possession of the jewellery

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• 1969 (12) TMI 21 - MADRAS HIGH COURT
  

  Whether the salary as referable to agricultural income can be taken as salary in computing the total income of a partner of a firm - Held, yes

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• 1969 (12) TMI 20 - KARNATAKA HIGH COURT
  

  Mysore Agricultural Income Tax Act - After the death of the assessee, notices of demand were issued to the assessee`s son-the petitioner - Whether the petitioner ought to succeed - Held, yes

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• 1969 (12) TMI 19 - MADRAS HIGH COURT
  

  Penalty - partners contended that no penalty was leviable on a dissolved firm and that there was no concealment of income by it, inasmuch as the firm had filed a revised return disclosing its entire income - held that penalty levied under section 28(1)(c) was not justified

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