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Showing 61 to 78 of 78 Records

• 1969 (12) TMI 18 - PUNJAB AND HARYANA HIGH COURT
  

  Estate Duty Act, 1953 - In allowing deductions from gross annual rental to arrive at the figure of net annual rental in the deductions allowed by the Board of Revenue deduction for repairs is to be allowed at the rate of 1/6th of the rent and not at the rate of 1/12th - there is no provision in the Estate Duty which says that report of valuation of property made by a valuer appointed under s. 4(3) is binding on the authorities under the Act.

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• 1969 (12) TMI 17 - ALLAHABAD HIGH COURT
  

  Contention that as her late husband was an assessee under the IT Act of 1918 and she had succeeded to the business and the vocation carried on by him, was entitled to the relief under s. 25(4) - Whether relief u/s 25(4) is restricted only to the profits and gains assessable u/s 10 - Held, no

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• 1969 (12) TMI 16 - MADRAS HIGH COURT
  

  Assessee's two minor sons had been admitted to the benefits of the partnership. The minors had deposited some sums which were treated by the firm as loans - whether the Tribunal was right in law in holding that the interest paid on the additional amounts contributed by the minors is properly includible in the income of the assessee under section 16(3)(a)(ii) - Held, no

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• 1969 (12) TMI 15 - MADRAS HIGH COURT
  

  Estate Duty Act, 1953 - scope of section 7(1) - Whether one-fourth share of the deceased in the joint family properties, to which she was entitled under section 3 of the Hindu Women's Rights to Property Act, 1937, was correctly included in her estate as property deemed to pass on her death under section 7 - Held, no

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• 1969 (12) TMI 14 - MADHYA PRADESH HIGH COURT
  

  Sum of Rs. 1,67,345 represents the payment to the assessee in full and final settlement of his claim for damages for wrongful termination of his services - it could not be regarded partly as derived from employment - therefore, held that sum is covered by the 2nd Explanation to section 7(1) of the Act as it stood prior to its amendment by s. 5 of the Finance Act, 1955.

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• 1969 (12) TMI 13 - CALCUTTA HIGH COURT
  

  Whether the suit was liable to be dismissed in view of the admitted non-compliance with the provision of s. 80 of the Civil Procedure Code - section 80 was attracted to this case and that the institution of the suit was invalid ab initio, because of non-service of notice u/s 80 - revenue's appeal allowed

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• 1969 (12) TMI 12 - MADRAS HIGH COURT
  

  Gift Tax Act, 1958 - Whether in the process of blending by a coparcener of his separate property with the coparcenary property there is a transfer - Sub-cl. (d) of s. 2(xxiv) is wholly inapplicable to a case of blending - When a Hindu father impresses the separate property with the character of joint family property, there is no gift within the meaning of s. 2(xii) of the GT Act

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• 1969 (12) TMI 11 - KARNATAKA HIGH COURT
  

  Prayer for the issue of a writ of mandamus or a direction in the nature of a writ of mandamus directing the Income-tax Officer to issue a tax clearance certificate under section 230(1) of the Income-tax Act, 1961.

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• 1969 (12) TMI 10 - ALLAHABAD HIGH COURT
  

  Irrecoverable rent - claim for deduction under item No. 38 of the Govt. Notification No. 878-F dated March 21, 1922, as regards unrealised rent in previous years - assessee is entitled for each of the years under consideration to the exclusion from the income under the head 'Property' of any amount equal to the irrecoverable rent

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• 1969 (12) TMI 9 - KARNATAKA HIGH COURT
  

  Property leased was a vacant site when it was leased - valuation of the assessee's rights in the site leased - valuation of the property let out to the Indian Bank - justification of the valuation method adopted

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• 1969 (12) TMI 8 - KARNATAKA HIGH COURT
  

  Mysore Agricultural Income Tax Act - assessee bought several coffee estates and consolidated them - amount received from sale of timber of the shade trees is a capital receipt not liable to income-tax

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• 1969 (12) TMI 7 - SC ORDER
  

  High Court has not delivered any judgment giving reasons for rejecting the application under section 66(2) of the Indian Income-tax Act, after the rule was issued. As we have held in this court that once a rule is issued some reasons must be given for deciding the reference against the party applying, and since no reasons have been given, the order of the High Court is set aside and the cases are remanded to the High Court to be dealt with and disposed of in accordance with law

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• 1969 (12) TMI 6 - SUPREME COURT
  

  For the purpose of bringing to tax the dividend income of the assessee and having regard to the provisions of the Part B States (Taxation Concessions) Order, 1950, the dividend income should be subject to tax at the concessional rates mentioned in the Schedule to the `Order` as held by the High Court - respondent was entitled to choose the financial year as the previous year in relation to the commission income - view taken by the High Court is correct - Revenue's appeal dismissed

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• 1969 (12) TMI 5 - SUPREME COURT
  

  Income derived by the assessee from the business carried on by it in territories outside the "taxable territories" were not brought to tax under the Act - expression "that where in respect of a particular source of income, profits and gains" in the proviso to s. 2(11)(i)(a) means the income from a particular source which has been brought to tax under the Act - Revenue's appeal is dismissed

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• 1969 (12) TMI 4 - SUPREME COURT
  

  Business Expenditure - Where an amount paid to an employee pursuant to an agreement is excessive because of ``extra-commercial considerations``, the taxing authority has jurisdiction to disallow a part of the amount as expenditure not incurred wholly and exclusively for the purpose of the business - Assessee's appeal is dismissed

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• 1969 (12) TMI 3 - SUPREME COURT
  

  Improper service of notice - Where the party feeling aggrieved by an order of an authority under the IT Act has an adequate alternative remedy which he may resort to against the improper action of the authority and he does not avail himself of that remedy the High Court will require a strong case to be made out for entertaining a petition for a writ - Assessee's appeal is dismissed

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• 1969 (12) TMI 2 - SUPREME COURT
  

  Best Judgment Assessment - Asst. Collector of Agrl. IT enhanced the assessment made by the Agricultural ITO - Tribunal was clearly in error in confirming the decision of the Assistant Collector - High Court was justified in interfering with the order of the Tribunal - Revenue's appeal is dismissed

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• 1969 (12) TMI 1 - SUPREME COURT
  

  Estate Duty - Once the income was received by the joint family, the amount lost its character of income; it became merged in the joint family assets and became the capital of the family. The share received by the assessee was therefore a share in the capital of the family. The share in the joint family property which included interest on the estate duty was not of the nature of revenue and not taxable - Revenue's appeal is dismissed

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