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Showing 281 to 285 of 285 Records
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1993 (2) TMI 5
Held that the Wealth-tax Act, as originally enacted was covered by entry 86 of List I of the Constitution, and its extension to the State of Jammu and Kashmir was perfectly constitutional and, consequently, the impugned judgment of the High Court is not correct.
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1993 (2) TMI 4
Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,01,530 provided as bonus relating to the profits of the assessment year 1961-62 was an allowable deduction under section 10(2)(x) - merely because the assessee has made a provision for meeting such a contingent liability, it is not entitled to deduction of the said amount under section 10(2)(x) read with section 10(5)
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1993 (2) TMI 3
Partners in firm purchased land and sold it inform of plots - Whether the profits derived by the assessee were from an adventure in the nature of trade- whether the assessment could be made in the status of an association of persons
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1993 (2) TMI 2
Whether the sum collected by the assessee towards "rusum" on commission sales of jaggery constitutes income liable to tax -Whether sum are allowable as admissible deductions as sales tax payable by the assessee under the Andhra Pradesh General Sales Tax Act, 1957- First question is answered in the affirmative, that is, in favour of the Revenue - second question is answered in the affirmative, that is, in favour of the assessee
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1993 (2) TMI 1
Indian company paid tax on behalf of the assessee - Whether the amount of tax paid by Ballarpur on behalf of the assessee, is income taxable under the heading 'Other sources' - integral connection between the salary received by the assessee and the tax payable thereon paid by Ballarpur in pursuance of a legal obligation, cannot be over-looked - to determine annual value u/s 23, standard rent should be taken as the basis even where the assessee is receiving rent higher than the standard rent
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