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Showing 41 to 52 of 52 Records

• 1971 (5) TMI 12 - ALLAHABAD HIGH COURT
  

  Registration - Minor who was admitted to the benefits of partnership attaning majority - as per deed minors' attaining majority automatically become full fledged partners - it results in change in constitution of the firm - previously granted registration cannot be continued

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• 1971 (5) TMI 11 - PUNJAB AND HARYANA HIGH COURT
  

  Use of some imported reconditioned machinery - Whether the assessee's industrial undertaking was not formed by the transfer to its business of machinery or plant previously used in any other business within the meaning of section 15C(2)(i) of the Indian Income-tax Act, 1922, for the purposes of tax exemption in accordance with section 15C(1)

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• 1971 (5) TMI 10 - ALLAHABAD HIGH COURT
  

  Application for reference - Appellate Tribunal by its order rejected the application as barred by time - whether High Court can accept the application under section 66(3) of Indian Income-tax Act, 1922 - Held, no

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• 1971 (5) TMI 9 - ALLAHABAD HIGH COURT
  

  Recovery proceedings - validity of attchment of third person's property by Tax Recovery Officer when certification was not issued by ITO - validity of notice issued by TRO not mentioniong the amounts payable by the third person -

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• 1971 (5) TMI 8 - DELHI HIGH COURT
  

  Balancing allowance - agreement to sell the mill for consideration below written down value - claim for deduction u/s 10(2)(vii) of the Income-tax Act, 1922

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• 1971 (5) TMI 7 - CALCUTTA HIGH COURT
  

  Estate Duty Act, 1953 - estate duty assessment of the estate of deceased - property passing on death - father of the deceased had created a trust by which the properties were vested in trustees absolutely for the worship of idols - validity of trust - Whether the properties comprised in the trusts were correctly included in the estate of the deceased as property passing on his death under section 5

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• 1971 (5) TMI 6 - DELHI HIGH COURT
  

  Allowability of expenditure incurred to charter a plane to have the body of the Chairman who died while on inspection tour to be sent back - validity of disallowance of house rent allowance paid to director

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• 1971 (5) TMI 5 - ALLAHABAD HIGH COURT
  

  Levy of additional surcharge - notice of demand

  
  
  ... ...
  ... ... ..... der section 81 of the Act. In the circumstances, when calculation of tax, which includes surcharge and additional surcharge, is made under the provisions of section 110 of the Income-tax Act, it will be found that nothing is due from the petitioner as income-tax. If the income, profits and gains of the petitioner from activities other than the banking business had exceeded Rs. 15,000, the petitioner would have been liable to pay some amount of tax calculated in the manner provided in section 110. In the circumstances, we are of opinion that the notice of demand issued by the Income-tax Officer in pursuance of his order dated January 30, 1969, is clearly erroneous and without authority. In the result, we allow this petition with costs and quash the order of the Income-tax Officer dated January 30, 1969, the appellate order of the Assistant Commissioner dated 9th October, 1969, and the revisional order of the Commissioner of Income-tax dated 13th August, 1970. Petition allowed.

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• 1971 (5) TMI 4 - ALLAHABAD HIGH COURT
  

  Whether the assessee was entitled to the set-off of speculation losses brought forward from earlier years against the speculation profits of the assessment year under appeal

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• 1971 (5) TMI 3 - ALLAHABAD HIGH COURT
  

  Order of transfer of case

  
  
  ... ...
  ... ... ..... before the commencement of the 1961 Act, the assessment proceedings shall be continued and concluded in accordance with the provisions of the 1922 Act. A provision as to which officer will deal with the assessment proceedings is a provision which relates to assessment proceedings as such and, therefore, its existence in respect of the returns filed prior to 1st April, 1962, has been secured by section 297(2)(a). In the result, we find that even if the argument of the petitioner that section 127 of the 1961 Act has no application to the facts of the present case is accepted, the order of transfer is amply justified by the provisions of section 5(7A) of the 1922 Act. It cannot be said to be without jurisdiction and cannot be quashed. Proceedings before the Income-tax Officer, Special Investigation Circle, Lucknow, are also not without jurisdiction and cannot be quashed. In the result we find no force in the two writ petitions which are dismissed with costs. Petitions dismissed.

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• 1971 (5) TMI 2 - ALLAHABAD HIGH COURT
  

  Estate Duty Act, 1953 - Benami transaction - includibility of shares in estate of deceased which deceased had bought in the names of his sons and wife

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• 1971 (5) TMI 1 - KERALA HIGH COURT
  

  Voluntary disclosure of income - wWhether income-tax paid on disclosed income can be treated as a debt for the purposes of Wealth-tax Act

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