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Showing 61 to 76 of 76 Records

• 1970 (8) TMI 16 - DELHI HIGH COURT
  

  Compensation received for resting of management - assessee-company could not carry on business with the object of earning profit - fact that the compensation paid was measured by its past profits did not make the compensation paid income of the assessee - not liable to tax

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• 1970 (8) TMI 15 - ALLAHABAD HIGH COURT
  

  Swami Narsingh Giri is the assessee - offerings made by the disciples - not exempt from tax, either under clause (i) or clause (ii) of section 4(3) of Indian Income-tax Act, 1922

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• 1970 (8) TMI 14 - ALLAHABAD HIGH COURT
  

  Scope of a remand order under section 31 of the Indian Income-tax Act, 1922

  
  
  ... ...
  ... ... ..... e made after remand. It will be seen that in that case the remand order was expressly for checking the calculations. There is no such limitation in the present case. In the present case the Appellate Assistant Commissioner set aside the assessment, and directed the Income-tax Officer to make a fresh assessment after examining the ladies. The items in question were already on the record. For some reason, the first officer did not consider four items as income of the assessee-firm. The second officer took a different view of the matter. The second officer did not exceed the directions contained in the remand order. It cannot, therefore, be said that the second officer exceeded his jurisdiction in treating the four deposits as income of the assessee-firm. We answer the question referred to this court in the affirmative, and against the assessee. The assessee shall pay the Commisioner of Income-tax, U. P., Rs. 200 as costs of this reference. Question answered in the affirmative.

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• 1970 (8) TMI 13 - ALLAHABAD HIGH COURT
  

  Assessee-company was provisionally assessed for the year 1956-57 under section 23B - notice to the assessee for default u/s 18A(9)(b) on the ground that the assessee had failed to furnish an estimate as required u/s 18A(3) - penalty u/s 18A(9)(b) - person who has been provisionally assessed is not a person who had not hitherto been assessed - therefore, he is not liable to submit and estimate u/s 18A(3) - penalty not imposable

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• 1970 (8) TMI 12 - ALLAHABAD HIGH COURT
  

  Assessee,is a widow and a partner in a firm - minor sons were admitted to the benefits of the firm - Whether the income of the minor child is includible in the mother's income - Held, yes

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• 1970 (8) TMI 11 - ALLAHABAD HIGH COURT
  

  Share alloted by coparcener to his wife out of his share - indirect transfer - tribunal was right in holding that the case is covered by section 16(3)(a)

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• 1970 (8) TMI 10 - ALLAHABAD HIGH COURT
  

  Assessee obtaining a lease of land for making bricks - expenditure on chimney in the brick-kiln - chimney for a brick-kiln has a long life - hence cost of the chimney is a capital expenditure

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• 1970 (8) TMI 9 - SUPREME COURT
  

  Annuity to trustees - amount wholly and exclusively expended for the purpose of its business - whether the payments "constituted 'expenditure' within the meaning of that word in section 10(2)(xv) - High Court was in error in refusing to allow the argument to be raised that the requirements of section 10(2)(xv) were not satisfied, and the expenditure on that account was inadmissible.

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• 1970 (8) TMI 8 - SUPREME COURT
  

  Sale of the assessee-company - reassessment proceedings had been initiated on the belief that the provisions of section 34(1)(a) were properly applicable - High Court should not have and we in our turn will not answer the questions referred under section 66(1) of the Act because in our opinion those questions cannot be answered without first deciding whether the part of the sale price received by the assessee amounts to profits under section 10(2)(vii) - assessee's appeal is allowed

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• 1970 (8) TMI 7 - SUPREME COURT
  

  Assessee, HUF, Prem Nath, representing the family to a partnership - In assessment proceedings of the Hindu undivided family, the Income-tax Officer rejected the contention that the remuneration paid to Prem Nath was his individual income - held that there can be no doubt that the income received by Prem Nath was remuneration for services rendered by him and there was no real and sufficient connection between the investment of the joint family assets and the remuneration paid to him.

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• 1970 (8) TMI 6 - SUPREME COURT
  

  Allegation of furnishing inaccurate estimates of tax - default under section 18A of the old Act - held that section 297(2)(g) is clearly applicable to this case inasmuch as the assessment was completed on or after the first day of April, 1962. The provisions of the new Act contained in section 273 will apply mutatis mutandis to proceedings relating to penalty initiated in accordance with section 297(2)(g) of the new Act - question is answered in revenue's favour

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• 1970 (8) TMI 5 - SUPREME COURT
  

  Best Judgment Assessment - assessee did not appeal under the Assam Agricultural Income-tax Act, was a good ground for the High Court to refuse to give any relief, but considering the amount involved and the simple nature of the proof required, the assessing officer should issue a fresh notice to produce the required documents - Assessee's appeal is dismissed

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• 1970 (8) TMI 4 - SUPREME COURT
  

  Reassessment Notice - High Court must determine whether the Income-tax Officer had made any bona fide enquiry before issuing notices under section 34 or whether he had issued notices to all the legal representatives - appeal of revenue is allowed by way of remand

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• 1970 (8) TMI 3 - SUPREME COURT
  

  Whether the Tribunal was justified in upholding the addition of Rs. 1,60,000 on account of excessive shortage - High Court was in error in holding that no question of law arose on which a statement of case could be directed - Tribunal ought to refer question of law to High Court

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• 1970 (8) TMI 2 - SUPREME COURT
  

  Best Judgment Assessment - Deemed Profit - question whether an allowance had been granted or a deduction made in respect of a trading liability had to be decided by referring to the order relating to the assessment year and it could not be determined by drawing inferences from what was done in respect of the assessment of an earlier year - assessee's appeal is allowed

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• 1970 (8) TMI 1 - SUPREME COURT
  

  Managing director in company in which family held shares - managing director`s remuneration received by R was assessable in his individual hands and not in the hands of the assessee HUF

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