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Showing 281 to 286 of 286 Records

• 1994 (9) TMI 6 - MADHYA PRADESH HIGH COURT
  

  Advance Tax, Interest On Refund, Question Of Law

  
  
  ... ...
  ... ... ..... quoted was not applicable. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals). The claim under section 244(1A) of the Act was not pressed before the appellate authority, who however, directed the Assessing Officer to consider the claim for interest under sections 214 and 244 of the Act. The Department filed an appeal against this order before the Tribunal but the appeal was dismissed. An application seeking reference about the question involved in this controversy was also rejected. Hence, this application. The only contention of the applicant is that the assessee having claimed relief under section 244(1A) of the Act, the appellate authority should not have directed consideration of the claim under sections 214 and 244 of the Act. The fact that the assessee quoted the wrong provision of law could not be a good reason to deny relief if otherwise he is entitled to it. We find no question of law arising in this case. The application is dismissed.

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• 1994 (9) TMI 5 - PATNA HIGH COURT
  

  Criminal Proceedings, Criminal Prosecution, Offences And Prosecution, Prima Facie Case, Settlement Commission

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• 1994 (9) TMI 4 - SUPREME COURT
  

  Karta was partner in firm - Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income earned by Sureshkumar Jayantilal and Ashok Kumar Jayantilal from the partnership of Messrs. A.J. and Co., cannot be included in the income of the assessee

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• 1994 (9) TMI 3 - SUPREME COURT
  

  Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the trust was not includible in the hands of the settlor under the provisions of section 64(v)

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• 1994 (9) TMI 2 - SUPREME COURT
  

  Whether rule 1BB of the Wealth-tax Rules, 1957, is a provision which affects and alters the substantive rights or is merely procedural - held that rule 1BB is essentially a rule of evidence as to the choice of one of the well-accepted methods of valuation in respect of certain kinds of properties with a view to achieving uniformity in valuation and avoiding disparate valuations resulting from application of different methods of valuation respecting properties of a similar nature and character

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• 1994 (9) TMI 1 - SUPREME COURT
  

  Central Government granted subsidy to assessee as incentive for setting up industry in backward areas - Held that subsidies granted to industries on a percentage of the capital cost are not deductible from the "actual cost" under section 43(1) of the Act for the purpose of calculation of depreciation, etc.

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