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Showing 81 to 100 of 103 Records

• 1973 (3) TMI 23 - DELHI HIGH COURT
  

  Gift Tax Act, 1958 -Whether it is obligatory to file a return of gift in the case of a deemed gift under section 4 - " Whether, on the facts and in the circumstances of the case, the default contemplated under section 17(1)(a) of the Gift-tax Act was borne out ?" - question referred to us has to be answered in the affirmative, i.e., in favour of the department and against the assessee

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• 1973 (3) TMI 22 - MADHYA PRADESH HIGH COURT
  

  Estate Duty Act, 1953 - deposits in a firm which were gifted were retained in the firm in which the deceased was a partner - whether the donor is excluded completely from enjoyment of gifted property - amounts gifted were not to be included in the estate of the deceased – section 10 not attracted

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• 1973 (3) TMI 21 - PUNJAB AND HARYANA HIGH COURT
  

  Whether the assurance given on the floor of Parliament when the statute was passed can be considered for the purpose of levy of penalty - Income-tax Appellate Tribunal was fully justified in refusing to take notice of the assurance given on the floor of the House at the time of the amendment of sections 22 and 28 by the Indian Income-tax (Amendment) Act, 1939, qua the period from February 15 and May 7, 1962

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• 1973 (3) TMI 20 - ALLAHABAD HIGH COURT
  

  Assessee, was a director and the general manger of a company - funds of the family are invested in a company - whether the remuneration received as general manager by the karta would be his individual income or that of the family

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• 1973 (3) TMI 19 - CALCUTTA HIGH COURT
  

  The assessee society of composers and authors of copyright musical works performed in England. If the musical works belonging to the society was broadcast in India and fees paid in London whether it can be said that income accrues in India - whether such royalty is assessable as income in India

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• 1973 (3) TMI 18 - CALCUTTA HIGH COURT
  

  The impugned notice in the instant case which is sought to be set aside by the issue of a writ in the nature of mandamus in the present proceedings is a summons under section 131 of the Income-tax Act, 1961, calling upon Sri Sarju Prosad Sharma to attend personally at the office of the Income-tax Officer to give evidence and to produce either personally or through an authorised representative the books of account and other documents specified on the reverse of the said summons - Whether a witness who is required to appear before Income-tax Officer under s. 131 is entitled to appear by authorised representatives – Held, No

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• 1973 (3) TMI 17 - ALLAHABAD HIGH COURT
  

  " (1) Whether, on the facts and in the circumstances of the case, the assessments for the years 1954-55, 1960-61 and 1961-62 were validly reopened under section 147(a) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the provisions of section 24(1)(i)(b) of the Income-tax Act, 1961, were applicable ? (3) Whether, on the facts and in the circumstances of the case, the expenditure which was not allowed while completing the original assessments could be considered for allowance in the course of assessments reopened under section 147(a)? " - We answer the first and second questions in the affirmative and the third question in the negative, all against the assessee

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• 1973 (3) TMI 16 - MADRAS HIGH COURT
  

  Assessee in these cases is a co-operative society registered under the Madras Co-operative Societies Act - Whether the commission received by a society on account of an agreement with the government to store fertilisers in its godowns would be exempt and whether the commission was for user or for services - Tribunal is right in holding that the assessee is entitled to the exemption claimed and that the agreement on the basis of which the amounts were received related only to the user of the godowns and the servicing was an insignificant portion of the total sum received

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• 1973 (3) TMI 15 - CALCUTTA HIGH COURT
  

  Change of opinion - Notice Of Reassessment - This is an application made by the petitioner for the issue of a writ in the nature of mandamus commanding the respondent to withdraw or cancel the notice dated March 19, 1969, issued under section 148 of the Income-tax Act, 1961, for the assessment year 1960-61. The application also seeks for the issue of a writ in the nature of certiorari, inter alia, for quashing or setting aside the said impugned notice.

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• 1973 (3) TMI 14 - ALLAHABAD HIGH COURT
  

  HUF - Sole surviving coparcener - assessee was being assessed as an individual as he was the sole surviving coparcener - " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the share income of Sri Gajanand Sutwala from the partnership firm of M/s. Ganesh Prasad Dalal for the assessment years 1962-63 and 1963-64 was assessable as the income of the assessee-Hindu undivided family ? "

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• 1973 (3) TMI 13 - KERALA HIGH COURT
  

  Kerala Agricultural Income Tax Act, 1950 - This writ petition has been filed by a legal representative of one Shri Kurien Ouseph to quash three orders of assessments – held that assessment order would not be defective even though the legal representatives' name was not mentioned in the order

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• 1973 (3) TMI 12 - MADRAS HIGH COURT
  

  Diversion by Overriding Title - Partnership conducting educational institutions - agreement to dissolve the firm and transfer all the assets and liabilities to a society to be registered for carrying on the institution - income was received by the assessee-firm during the accounting year and it was not diverted before it reached the assessee. If that position is reached, then even if the amount had been given to the society later, it amounts to only an application of the income earned and does not affect the liability to tax in the hands of the assessee

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• 1973 (3) TMI 11 - MADRAS HIGH COURT
  

  " Whether, on the facts and in the circumstances of the case, the cost of the materials supplied by the Government was not liable to be included in the total receipts of the assessee for calculating its profits for the assessment year 1961-62 ? "

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• 1973 (3) TMI 10 - KARNATAKA HIGH COURT
  

  Carry Forward and Set Off - share income of the assessee's wife and minor children included in the assessee's total income under section 16(3) of the Act should be regarded as business income derived from business carried on by the assessee and in that view the assessee is entitled to the set off of his loss carried forward from the previous years

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• 1973 (3) TMI 9 - ALLAHABAD HIGH COURT
  

  Remuneration paid to Partners - Whether the remuneration paid from the firm as fixed by the Government was deductible in view of section 10(4)(b) of Indian Income-tax Act, 1922 - As the partner receives his remuneration as an authorized controller and not as a partner. The provisos of section 10(4)(b) would not be applicable

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• 1973 (3) TMI 8 - SUPREME COURT
  

  Cash purchases were shown as credit purchases - Contradictory order of tribunal - question of law arise - Tribunal does not appear to have borne in mind section 68 - High Court will now direct the Tribunal to submit that question to it and proceed to answer that question according to law - revenue appeal dismissed

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• 1973 (3) TMI 7 - SC ORDER
  

  Whether the assessee is entitled to claim interest on the refund which became due to him on the strength of the decision of this court - assessment in this case was completed long before the Income-tax Act, 1961, come into force - this case clearly comes within the scope of section 297(2)(i) of these Income-tax Act, 1961, and not under section 66(7) of the Indian Income-tax Act, 1922 - hence assessee plea is dismissed

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• 1973 (3) TMI 6 - SUPREME COURT
  

  Whether any part of the expenditure incurred by the assessee in connection with the criminal proceedings initiated and conducted by the Government against Shri Ramgopal Ganpatrai was an allowable deduction u/s 10(2)(xv) - whether there is any basis for estimating such allowable part of expenditure at one-third of the total - Questions are answered in favour of the assessee

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• 1973 (3) TMI 5 - SUPREME COURT
  

  Whether the Tribunal was right in its finding that the assessee would not be liable to tax in respect of the goods sold by the assessee on railway receipts in the names of the consignees - place of accrual of income - department appears to have failed to establish the fact that the banker functioned as the agent of the assessee. If the banker had functioned as the agent of the purchaser, then it cannot be said that any part of the income was realised in British India

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• 1973 (3) TMI 4 - SUPREME COURT
  

  Whether the compensation distributed to the junior members in a zamindari family u/s 45 of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, can be taken into consideration in computing the net wealth of the family - when the compensation amount is paid or is made payable to the sons, the same became their absolute property. Therefore, there is no question of extending the fiction provided in section 45 - no merit in these appeals

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