Home Case Index All Cases Income Tax Section Wise 1997 1997 (9) This

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Showing 461 to 467 of 467 Records

• 1997 (9) TMI 7 - SUPREME COURT
  

  In the instant case, the immediate source of the profit is sale of goods. The export of other goods is not even the second degree but it has to be traced to an even more remote degree. The import was of palm oil. The import was possible because of earlier export of goods at a loss. In the chain of sequence the earlier export would be four degrees away - hence assessee is not entitled to allowance of deduction in respect of profits derived by it on specified export sales

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• 1997 (9) TMI 6 - SC ORDER
  

  Collaboration Agreement with foreign company for know-how - assessee was merely given a non-exclusive and non-transferable right of user of the technical information - High Court was justified in holding expenditures in question to be revenue nature.

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• 1997 (9) TMI 5 - SUPREME COURT
  

  Whether on a proper interpretation of the terms and conditions of the 'leave and licence agreement' executed on October 19, 1963, the Tribunal was right in holding that the loss of ₹ 20 lakhs which had been deposited by the assessee with S pursuant to clause 17 of the said agreement, arose in the carrying on of the assessee's business and was incidental to it and was accordingly allowable as a business loss - Held, no

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• 1997 (9) TMI 4 - SUPREME COURT
  

  Allegation of commission of an offence under section 276B, read with section 278B - Firm - on revision petition HC was not justified in holding that no substantive sentence could be imposed on the firm and in upholding the discharge of the other respondents - set aside the impugned order of the High Court upholding the discharge of the respondents and direct it to hear the revision petition filed by the appellant afresh in accordance with law

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• 1997 (9) TMI 3 - SUPREME COURT
  

  Whether the subsidy received by the assessee-company from the Andhra Pradesh Government is taxable as revenue receipt or not - Mere setting up of the industry did not qualify an industrialist for getting any subsidy. The subsidy was given as help not for the setting up of the industry which was already there but as assistance after the industry commenced production - appeals by the Revenue are allowed

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• 1997 (9) TMI 2 - SUPREME COURT
  

  Whether a reduction of share capital with the company paying a part of the capital by reducing the face value of its share, results in extinguishment of right in the shares held by the shareholder so that the amount paid on reduction of the share capital would be exigible to capital gains tax - Held, yes - HC was right in concluding that the appellant was liable to pay capital gains tax on the capital gain of Rs. 28,710 as a result of reduction in the preference share in Sarabhai Limited

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• 1997 (9) TMI 1 - CEGAT (CALCUTTA)
  

  Service Tax – Stay/Dispensation of pre-deposit service tax – No best judgment – No concept of deeming proviso of evaluation of taxable service

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