Home Case Index All Cases Income Tax Section Wise 1970 1970 (11) This

Law	-- All -- GST Income Tax Benami Property Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority National Financial Reporting Authority Competition Commission of India ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12 -
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Case Laws

Showing 81 to 86 of 86 Records

• 1970 (11) TMI 6 - DELHI HIGH COURT
  

  Amounts not assessed in the original assessment - reassessment u/s 34(1)(b) - since AO not formed any definite opinion at the stage of the original assessment, reassessment is permissible

  ---

• 1970 (11) TMI 5 - BOMBAY HIGH COURT
  

  Expenses incurred for the conduct of income-tax proceedings or in conducting appeals including fees paid to the accounts and lawyers - deductibility - allowable u/s 10(2)(xv)Indian Income-tax Act, 1922

  ---

• 1970 (11) TMI 4 - KERALA HIGH COURT
  

  Firm - change in the Constitution - whether separate assessment for the broken periods is necessary - if the case falls under section 187 separate assessments under section 188 is not required

  ---

• 1970 (11) TMI 3 - MADRAS HIGH COURT
  

  Estate Duty Act, 1953 - assets in Ceylon - remittance from Ceylon - benefit of section 73(3) - accountable person takes no steps to get the assets in Ceylon repatriated to India - petitioner must show bona fides on his part that, in spite of his effort taken to get the permission of the Central Bank of Ceylon, be could not succeed. But, unfortunately, the materials on record before us only show that he has not made any such effort

  ---

• 1970 (11) TMI 2 - ALLAHABAD HIGH COURT
  

  Firm - registration u/s 184(7) - Whether change of name of a firm amounts to a change in the constitution of a firm - it cannot be held that there was a change in the constitution due to the mere fact that the firm's name has been changed

  ---

• 1970 (11) TMI 1 - SUPREME COURT
  

  Assessment was set aside on the ground that the notice was not given - Therefore, the finding and direction was necessary to the assessment proceedings - Accordingly, the assessment proceedings were not time-barred - High Court was in error in holding that the second proviso to section 34(3) of the Act did not save the assessments and, therefore, we set aside the judgment of the High Court

  ---

12345