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Income Tax - High Court - Case Laws

Showing 45841 to 45860 of 47843 Records

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  • 1966 (9) TMI 29

    ... ...
    ... ... t, on the facts and circumstances of the case, the sum of Rs. 73,695 is not to be included in the computation of the estate left by the deceased. The assessee is entitled to his costs of these proceedings from the department. Advocate s fee Rs. 250.


  • 1966 (9) TMI 28

    Undisclosed profit - In the return filed by assessee showed a loss and after making certain adjustments the registered accountant of the assessee admitted a loss - held that there was no material for the Tribunal to come to the conclusion that the sum of Rs. 8,050 was an undisclosed profit and assessable as such in her account


  • 1966 (9) TMI 27

    ... ...
    ... ... estion referred to us is that, on the facts and in the Circumstances of the case, the Tribunal was right in holding that the registration should be granted to the firm. The assessee is entitled to his costs of this reference. Advocate s fee Rs. 250.


  • 1966 (9) TMI 26

    Notice under section 139(2) requiring the assessee to file the return - legallity


  • 1966 (9) TMI 25

    Additions - Income-tax Officer as well as the Appellate Assistant Commissioner had rejected the books maintained by the assessee - held that there was no material for the Tribunal to apply the proviso to section 13 and to add the sum as income


  • 1966 (9) TMI 24

    Jurisdiction of ITO to reopen an assessment for the purpose of reassessment u/s 147


  • 1966 (9) TMI 23

    Whether the assessee s claim to set off his share of the loss from the unregistered firm separately assessed to tax was rightly disallowed in view of the second proviso to section 24(1) of the IT Act, 1922 - held, yes


  • 1966 (9) TMI 22

    ... ...
    ... ... am, and in Padmanabha Menon Krishna Menon v. Commissioner of Income-tax and in that view, the order, exhibit P-8, cannot stand. We, therefore, allow this appeal and set aside the order, exhibit P-8. There will be no order as to costs.Appeal allowed.


  • 1966 (9) TMI 21

    Tribunal was right in holding that the sum spent in the litigation over alleged infringement of patent rights was an expenditure allowable under s. 10(2)(xv) of the IT Act.


  • 1966 (9) TMI 19

    Assessee entered into a contract for supply of coal to Japan - commission paid - There was nothing by way of advantage of any enduring benefit in that transaction; neither the assessee obtained any monopoly rights nor any abnormal concessions in rega....... + More


  • 1966 (9) TMI 18

    Payment was made to compensate a person for cancellation of a contract - not affect the trading structure of the assessee s business - termination of the contract was normal incident of the business and that such cancellation left the assessee free t....... + More


  • 1966 (9) TMI 17

    Assessee produced vanaspati vegetable oil. Their directors and principal officers were prosecuted - held that sum incurred in defending the criminal proceedings against the company and its officers was a permissible deduction for the purpose of computing the profits and gains of the assessee s business


  • 1966 (9) TMI 16

    ... ...
    ... ... reasons given above, the question is answered in the affirmative and against the assessee. The assessee will pay the costs of the reference which we assess at Rs. 200. Counsel s fee is also assessed at Rs. 200. Question answered in the affirmative.


  • 1966 (9) TMI 15

    Tribunal was right in holding that the ITO, while passing the order u/s 155 of the Act, was not justified in treating the share income of profit from the partnership firms as unearned


  • 1966 (9) TMI 14

    Whether assessee is in default or is deemed to be in default in making payment of tax - some steps are necessary to be taken by ITO before the ITO can come to the decision that the assessee is in default and a penalty should be imposed upon him


  • 1966 (9) TMI 13

    Current repairs - cost of installation of diesel engines in the place of petrol engines of the existing buses - allowable deduction u/s 10(2)(v)as revenue expenditure


  • 1966 (9) TMI 11

    ... ...
    ... ... en above, we would answer the question referred in the negative and against the department. The department will pay the costs to the assessee which we assess at Rs. 200. The counsel s fee is also assessed at Rs. 200. Question answered in the negative


  • 1966 (9) TMI 10

    Deemed income - section 10(2)(vii) - surplus of Rs. 37,385 arising from the sale of plant and machinery of an ice factory


  • 1966 (9) TMI 9

    Rejection of review application on merely technical grounds was not justified


  • 1966 (9) TMI 8

    Whether, on the facts and in the circumstances of the case, could the assessee be said to have gifted properties to his sons which attracted tax under the Gift-tax Act


 
 
 
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