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Showing 281 to 285 of 285 Records
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1992 (3) TMI 5 - SUPREME COURT
Spouses are governed by the portuguese civil code - Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that each of the spouses married under the Portuguese Civil Code is entitled to deduction under section 5 of the Wealth-tax Act, 1957, separately
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1992 (3) TMI 4 - SUPREME COURT
False Statement in Verification - bona fide mistake was committed in mentioning the date of cessation of business - for more than a decade now, the proceedings have been pending in the trial court - useful purpose will be served by proceeding with the complaint after such a long lapse of time - allow these appeals, set aside the order of the High Court and restore the order of the learned Magistrate discharging the appellants before us
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1992 (3) TMI 3 - SUPREME COURT
The immunity does not extend to the moneys which are discovered by the department otherwise in pursuance of the normal provisions of the Act. The Special Bond Scheme, as has been clearly set out in the Press Note as well as in the statute, is completely independent of and does not affect the remedies and processes available to the Department under the provisions of the Income-tax Act.
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1992 (3) TMI 2 - SUPREME COURT
Whether the Central Board of Direct Taxes ("the Board"), under section 119 of the Income-tax Act, 1961 ("the Act"), can issue instructions to control the discretion of the Commissioner of Income-tax under section 279(2) of the Act to compound the offences - Held, yes
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1992 (3) TMI 1 - SUPREME COURT
Section 271(1)(c) - Finance Act, 1968, amended section 271(1)(c) with effect from April 1, 1968 - for purpose of levy of penalty, law as it was on the date of filing original return of income is applicable even though the assessee filed return in response to section 148
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