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Income Tax - Case Laws

Showing 141 to 144 of 144 Records

• 2001 (3) TMI 5
  

  Whether, in computing the capital gains arising from the transfer of original shares, the subsequent issue of bonus shares should be taken into account for the purpose of averaging and reducing the cost of acquisition of those original shares - question is now covered by the decision of this court in Escorts Farms (Ramgarh) Limited v. CIT - Following that decision, the question is answered in the affirmative and in favour of the Revenue.

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• 2001 (3) TMI 4
  

  Recovery of Tax - Once the demand ceased to exist and the fact was brought to the notice of the Tax Recovery Officer by the assessee, the former should have cancelled the recovery certificate and, therefore, with effect from that date till the date of refund, the interest should be paid by revenue - For the period for which the sale was not vitiated on account of the demand having not been adjudged to be non-existent, in our opinion, the assessee should pay the interest.

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• 2001 (3) TMI 3
  

  Purchase Of Immovable Property By Central Government - it was conceded before the High Court on behalf of the Revenue that all the relevant reports pertaining to the valuation of the said immovable property had not been disclosed to the respondents. We think, in these circumstances, that the matter should go back to the appropriate authority for hearing the matter afresh. It is not, therefore, necessary to deal with the finding of the High Court about perversity

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• 2001 (3) TMI 2
  

  Recovery of Tax - stock exchange - membership right in question was not the property of the assessee and, therefore, it could not be attached u/s 281B - No amount on account of Rajesh Shah was due from or held by the stock exchange - hence s. 226(3) not invokable - impugned order holding that in substance the right of membership or the membership card was a right of property which could be attached u/s 281B, is set aside - garnishee notice and order of provisional attachment are quashed

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