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Showing 61 to 70 of 70 Records

• 1971 (10) TMI 10 - SUPREME COURT
  

  Income From House Property paid to minor - property pass to the settlor's successor - In order to include the income of the wife/ minor child it is not necessary that the transfer should be to the wife/minor child - assessee has more than one residence and is able to establish that all the houses are kept by him for the purposes of his own residence, then he is entitled to claim the allowance under s. 9(2) - appeals of assessee are allowed in part

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• 1971 (10) TMI 9 - SUPREME COURT
  

  Whether the assessee was immune from tax under the Indian Income-tax Act on his private income, viz., dividends and interest income as also the capital gains carried in British India - exemption not given

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• 1971 (10) TMI 8 - SUPREME COURT
  

  Deemed Dividend - HUF - held shares in the company acquired with funds of the family - loan to the family could not be treated as deemed dividends

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• 1971 (10) TMI 7 - SUPREME COURT
  

  Assessee, a British shipping company - Investment Allowance - Whether Tribunal was right in holding that the destination earnings collected in India should be considered as part of the Indian earnings in determining the assessee's Indian income under rule 33 of the Income-tax Rules - question is answered in the affirmative and in favour of the assessee

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• 1971 (10) TMI 6 - SUPREME COURT
  

  Capital/Revenue Expenditure - assessee paid certain amounts to competitor in business - expenditure were allowable u/s 10(2)(xv), because the arrangement between the assessee and the competitor was not for any fixed term - Revenue's appeal is dismissed

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• 1971 (10) TMI 5 - SUPREME COURT
  

  Unilateral relinquishment of managing agency commission after its accrual - appellant could claim deduction of the amounts under section 10(2)(xv) of the Act if the amounts had represented an expenditure laid out or expended wholly and exclusively for the business of the appellant - nothing to show that the amounts were relinquished for the purpose of the appellant's business

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• 1971 (10) TMI 4 - SUPREME COURT
  

  Compensation for termination of agreement - compensation received was neither in respect of the services rendered by him in the past nor towards the accumulated commission due to him - receipt must be considered as a capital receipt

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• 1971 (10) TMI 3 - SUPREME COURT
  

  Whether the contracts in respect of which the loss was claimed were illegal contracts - held that the contracts were illegal - losses in illegal transactions can not be set off against profits of other speculative transactions

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• 1971 (10) TMI 2 - SUPREME COURT
  

  Disclosure of information regarding issue of bonus shares - reassessment proceedings under s. 147 cannot be invoked on the ground that the assessee had not furnished these details - appeals are allowed and the judgment of the High Court is set aside. The impugned notice issued to the assessee in each case shall stand quashed

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• 1971 (10) TMI 1 - SUPREME COURT
  

  When one partner is entitled to full right of control and management of the business to operate bank accounts and remove other partners, whether the partnership is legally constituted and whether the firm is entitled to registration - we answer the question of law in the affirmative and in favour of the assessee

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