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Showing 81 to 89 of 89 Records
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1973 (2) TMI 9
Textiles Committee Act, 1963 - Textiles Committee Rules, 1965 - Whether levy of fees by textiles committee prior to fixation of standards for inspection is valid and whether collection of fees and expenditure is to be for each class separately
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1973 (2) TMI 8
“Whether, on the facts and in the circumstances of the case, there was any material to hold that the partial partition was not true and whether the inclusion of the income of the Iyer Merah Estate and the disallowance of the interest paid to the daughters of the assessee as karta are justified in law ?" - when the question is about the actual partition then motive would be relevant when the family is admittedly joint - first part of the question relating to the partial partition is answered in the affirmative and against the assessee. But the second part of the question relating to the disallowance of the interest paid to the daughters of the assessee is answered technically in favour of the revenue, the result being that the Tribunal has to consider the question of disallowance afresh, independent of the question of the partial partition
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1973 (2) TMI 7
This appeal is directed against the judgment and order of Sabyasachi Mukharji J. discharging a rule nisi obtained by the appellants in an application under article 226 of the Constitution on the ground that it is premature as an alternative remedy is provided under the Income-tax Act, 1961.
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1973 (2) TMI 6
Whether Tribunal was right in holding that the assessee, having not been assessed to super-tax for the assessment year 1958-59, the unabsorbed reduction in rebate under clause (i)(a) of the second proviso to Paragraph D of Part II of the First Schedule to the Finance Act, 1957, could not be set off against the rebate available to the assessee under the Finance Act, 1059, and that accordingly the Income-tax Officer was not justified in reducing the rebate available to the assessee
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1973 (2) TMI 5
Not Ordinarily Resident - Tribunal was right in its conclusion that the remittance of Rs. 2 lakhs from Burma to India during the year 1947 is not proved to be the capital asset of the assessee. Hence, there is no reason to interfere with that finding of the Tribunal. In this respect also we are fully in agreement with the High Court
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1973 (2) TMI 4
Whether Tribunal was right in holding that the income u/s 16(3)(a)(iii) was to be included in the total income for the purpose of computing the net annual value of the residential house at 10% of the total income under the first proviso to section 9(2) - income of the house property should be included in the total income of the assessee - annual value of the assessee's residential house has to be computed at 10% of the total income to the assessee
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1973 (2) TMI 3
It is beyond doubt that where a taxing statute provides for a summary mode of recovery and is not exhaustive, it will be open to the State to have recourse to any other mode open to it under the general law - revenue's appeal is dismissed
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1973 (2) TMI 2
Income-tax Officer proceeded only on the basis of section 34(1)(b) and not on the basis of section 34(1)(a). He himself had declined to proceed on the basis of section 34(1)(a) for whatever reason it may be. Therefore, it was not open to the Tribunal to justify the proceedings taken by the Income-tax Officer under section 34(1)(a)
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1973 (2) TMI 1
Whether the department was justified in assessing the assessee in the status of an association of persons
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