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Showing 401 to 408 of 408 Records

• 1996 (4) TMI 9 - SC ORDER
  

  Weighted Deduction - expense incurred on maintaining the branch in Malaysia for promotion of sales of his products - entitled to weighted deduction under section 35B

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• 1996 (4) TMI 7 - SUPREME COURT
  

  Father of the assessee made an application for liquidation of the debts - On the death of the father, his estate was taken over by the court of wards which invested in Government securities out of the savings of the estate - the obligation of the son to pay off the debts contracted by his father is limited to the properties inherited by the son from his father- held that a decree obtained by the creditors could not be executed against these Government securities.

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• 1996 (4) TMI 6 - SUPREME COURT
  

  Whether Tribunal was right in holding that the interest attributable to the loans borrowed by the assessee for the purpose of construction of theatre should be allowed under the head 'Business' when the theatre was sold & business of exhibition of cinematographic films stopped - Whether decision of Tribunal that the business carried on by the assessee as jewellers and in the running of the cinema theatre, restaurant, etc., are composite is based on valid materials

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• 1996 (4) TMI 5 - SUPREME COURT
  

  Held in case of a return filed under sub-section (4) of section 139, a revised return contemplated by sub-section (5) of section 139 cannot be filed - held that the orders of assessment made in respect of the said two assessment years are barred and are not saved by s. 153(1)(b) - Once we hold that no revised returns could be filed by the assessee for the said two assessment years, the assessments made beyond the prescribed period of 4 years (but within 5 years) are not saved by s. 153(1)(c)

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• 1996 (4) TMI 4 - SUPREME COURT
  

  Compensation received from bank on account of damages of stock in trade - whether Tribunal was right in law in adding Rs. 1,13,092 to the total income of the assessee in the accounting year ending March 31, 1961 - held that impugned compensation is assessable as trading receipt

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• 1996 (4) TMI 3 - SUPREME COURT
  

  Jurisdiction to levy Penalty - deletion of sub-section (2) of section 274 by the taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976. - proceedings pending before Inspecting Assistant Commissioner on March 31, 1976 - Inspecting Assistant Commissioner to whom the case was referred prior to April 1, 1971, had jurisdiction to impose penalty

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• 1996 (4) TMI 2 - SUPREME COURT
  

  Whether the tax levied under the Companies Profits (Surtax) Act, 1964, is "a tax levied on the profits or gains of any business or profession or assessed at a proportion of or otherwise on the basis of any such profits or gains", as contemplated by the said sub-clause - Held that the surtax levied falls within the mischief of section 40(a) (ii) & cannot be allowed as a deduction while computing the business income of the assessee under the provisions of the Income-tax Act

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• 1996 (4) TMI 1 - SUPREME COURT
  

  Whether the various activities being carried on by the assessee constitute one single integrated activity or do they represent distinct businesses - question of this nature is a question of fact - Tribunal was justified in its conclusion that the managing agency commission had to be allocated in accordance with the directions given by the Appellate Tribunal in para. 39 of its order, by allocating the same to the various sources of income viz., tea, coffee, coffee curing works and so on

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