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Income Tax - High Court - Case Laws

Showing 45841 to 45860 of 46584 Records

  • 1956 (3) TMI 47

    ... ...
    ... ... e answer to the question referred to this Court must, in our opinion, be in the affirmative. The assessee is entitled to the costs of this reference and costs of the connected applications. SARKAR, J.--I agree. Reference answered in the affirmative.


  • 1956 (3) TMI 46

    ... ...
    ... ... uestion as follows "The assessee's assessable profit on the sale of shares is the difference between the sale price and the market price prevailing on 1st April, 1945." The Commissioner to pay the costs. Reference answered accordingly.


  • 1956 (3) TMI 45

    ... ...
    ... ... ed of the correctness of the decision of the Appellate Tribunal, which shall now treat this Application as if it had been made within the time allowed under sub-section (1) of section 66. The hearing fee is fixed at ₹ 100. Application allowed.


  • 1956 (3) TMI 43

    ... ...
    ... ... s now stated that that question was referred to us by mistake, so we need not answer it. The Commissioner to pay three-fourths of the costs of the reference. No order on the notice of motion. No order as to costs. Reference answered in the negative.


  • 1956 (3) TMI 42

    ... ...
    ... ... d as heirs of their deceased husband. We therefore answer question (1) in the affirmative, question (2) in the negative, question (3) in the negative and question (4) as unnecessary. The Commissioner to pay the costs. Reference answered accordingly.


  • 1956 (3) TMI 41

    ... ...
    ... ... untenable position to take up that the assessee is claiming the sum as representing loss of borrowed capital. We will, therefore, answer both the question in the affirmative. The Commissioner to pay the costs. Reference answered in the affirmative.


  • 1956 (3) TMI 40

    ... ...
    ... ... frain from proceeding further with the contemplated assessment of the petitioners under section 34 of the Indian Income-tax Act, and we direct accordingly. The petitioners are entitled to their costs which we assess at ₹ 200. Petition allowed.


  • 1956 (3) TMI 39

    ... ...
    ... ... tioner and the fourth respondent, the proper thing would be to make the unregistered firm as a third respondent to the application. The result is that the petition fails and is dismissed with costs. The Income-tax Commissioner to bear his own costs.


  • 1956 (2) TMI 67

    ... ...
    ... ... ent but in point of fact. If it came into existence on 1st January, 1946, then it should be registered from that date. If it came into existence at a later date, then from such date. The Commissioner to pay the costs. Reference answered accordingly.


  • 1956 (2) TMI 66

    ... ...
    ... ... capital interest parted with by the lessor. We answer the first question in the affirmative and the second question in the negative. The applicant will pay the costs of the respondent. Advocate's fee, ₹ 250. Reference answered accordingly.


  • 1956 (2) TMI 65

    ... ...
    ... ... ent as statutory agent under sections 40(2) and 43. Our answer to the question referred is in the affirmative and against the assessee. Advocate's fee ₹ 250 and other costs to be paid by the assessee. Reference answered in the affirmative.


  • 1956 (2) TMI 64

    ... ...
    ... ... so much, or because the assessee could have secured other employees on more favourable terms." I agree that the answer to the question proposed, as recast by the learned Chief Justice, should be in the negative. Reference answered accordingly.


  • 1956 (2) TMI 63

    ... ...
    ... ... the facts of this case. Our answer to the question referred to us is in the affirmative and against the assessee. Since the assessee failed he will pay the costs of the reference. Counsel's fee ₹ 250. Reference answered in the affirmative.


  • 1956 (2) TMI 62

    ... ...
    ... ... year of account itself. Our answer to the question referred to this Court is in the negative and in favour of the assessee. The assessee will be entitled to the costs of this reference. Counsel's fee ₹ 250. Reference answered accordingly.


  • 1956 (2) TMI 61

    ... ...
    ... ... fficient material on which the Tribunal could have come to the conclusion it did. We answer the question in the affirmative. The application will pay the costs of the respondent. Advocate's fee ₹ 250. Reference answered in the affirmative.


  • 1956 (2) TMI 60

    ... ...
    ... ... not relied upon any reasons of its own in rejecting the assessee's explanation. 14. We accordingly answer each of the questions in the negative. Costs shall be borne by the Department. Hearing fee ₹ 100. Reference answered in the negative.


  • 1956 (2) TMI 59

    ... ...
    ... ... ot; from the husband within the meaning of section 4(2) of the Income-tax Act. Since the assessee has succeeded on the first question she will be entitled to the costs of this reference. Counsel's fee ₹ 250. Reference answered accordingly.


  • 1956 (2) TMI 58

    ... ...
    ... ... 0-41 and 1941-42. As the respondent has not failed to discharge any statutory duty imposed upon him, the writ of prohibition asked for by the petitioner cannot issue. The rule is discharged. This petition is dismissed with costs. Petition dismissed.


  • 1956 (2) TMI 55

    ... ...
    ... ... answer to the question referred is that the assessee is not entitled to the refund of tax in respect of the dividend. The assessee will pay the costs of the Commissioner of Income-tax; advocate's fee ₹ 250. Reference answered accordingly.


  • 1956 (2) TMI 54

    ... ...
    ... ... ction under section 10(2)(v) of the Act. We will therefore answer question (1) in the affirmative. We express no opinion on question (2) and therefore we will say that it does not arise. Commissioner to pay the costs. Reference answered accordingly.


 
 
 
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