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Income Tax - High Court - Case Laws

Showing 46041 to 46060 of 46778 Records

  • 1956 (1) TMI 24

    ... ...
    ... ... he questions referred must, in my opinion, be as follows Question 1 "Yes". Question 2 "Yes". The Commissioner of Income-tax, West Bengal, will have his costs of this reference. SARKAR, J.--I agree. Reference answered accordingly.


  • 1956 (1) TMI 22

    ... ...
    ... ... ld, in my opinion, be as follows Question (1) " No ". Question (2) " No, as to both parts. " The Commissioner of Income-tax, West Bengal, will have his costs of this reference. SARKAR, J.- I agree. Reference answered accordingly.


  • 1955 (12) TMI 38

    ... ...
    ... ... cener, that was the real partner in the company. The question referred to us is answered in the negative, and in favour of the assessee. The petitioner will be entitled to his costs. Counsel's fee ₹ 250. Reference answered in the negative.


  • 1955 (12) TMI 37

    ... ...
    ... ... ve judgment no criticism can from this aspect fairly be made, but because his findings of fact do not offer a complete solution of the question. The respondent company must pay the costs of this appeal and of the proceedings in the courts of Canada.


  • 1955 (12) TMI 35

    ... ...
    ... ... y the Amending Act of 1953. We, therefore, quash the orders made by the First Additional Income-tax Officer, Nellore, dated 20th March, 1954, and 31st March, 1954. The applicant will have his costs. Advocate's fee ₹ 200. Petition allowed.


  • 1955 (11) TMI 40

    ... ...
    ... ... -tax Act in Lahore in respect of the years 1946-47 and 1947-48, and to allow a set-off of those amounts in the assessments of the subsequent years, 1948-49 and 1949-50. The petitioner will be entitled to his costs of this petition. Petition allowed.


  • 1955 (11) TMI 37

    ... ...
    ... ... said that the authorities did not take proper and sufficient steps to realise the amount due to the assessee from the Raja of Tirwa. There is, therefore, no force in this petition and it is rejected. I make no order as to costs. Petition dismissed.


  • 1955 (10) TMI 39

    ... ...
    ... ... not have the right of coming to the High Court under section 66(1) or section 66(2). In our opinion, the learned Judge below was right in the view that he took. The result is that the appeal fails and must be dismissed with costs. Appeal dismissed.


  • 1955 (10) TMI 37

    ... ...
    ... ... 29th April, 1955, and filed in the case as Ex. B and passed under section 35 of the Income-tax Act cannot be sustained and is therefore quashed. The respondent will pay the costs of the petitioner. Advocate's fee ₹ 100. Order accordingly.


  • 1955 (10) TMI 36

    ... ...
    ... ... n the view that he took that this proviso offended against article 14 so far as it affects third parties. 93. The result is that the appeal fails and must be dismissed with costs. Costs to be taxed on the basis of a long cause. 94. Appeal dismissed.


  • 1955 (10) TMI 35

    ... ...
    ... ... er that the notice dated the 25th July, 1955, being in excess of jurisdiction of the Commissioner be and is set aside. This petition is, therefore, accepted with costs. Counsel's fee is assessed at ₹ 100 (one hundred). Application allowed.


  • 1955 (9) TMI 67

    ... ...
    ... ... l be that there was evidence before the Tribunal with regard to the sums of ₹ 54,100 paid to Narayandas Joharmal, ₹ 4,600 paid to Miss Grant and ₹ 4,707 paid to Dharsey Chapsey. No order as to costs. Reference answered accordingly.


  • 1955 (9) TMI 66

    ... ...
    ... ... n time and the assessments were completed in time and the assessments were valid and binding. Our answer to the questions submitted to us will be (1) In the negative. (2) Does not arise. The assessee to pay the costs. Reference answered accordingly.


  • 1955 (9) TMI 65

    ... ...
    ... ... ansfer higher than the cost price of the shares did not make Sir Homi Mehta liable to pay tax on the difference. We therefore answer the question submitted to us in the negative. The Commissioner to pay the costs. Reference answered in the negative.


  • 1955 (9) TMI 64

    ... ...
    ... ... pinion on this question is divided. In the facts and circumstances of his case it is not necessary to go into this question. 23. For reasons stated above, this application is dismissed with costs. Counsel's fee ₹ 75. Application dismissed.


  • 1955 (9) TMI 63

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    ... ... es on in any way militates against the principle laid down in Commissioner of Income-tax vs Shamsher Printing Press, (1953) 23 ITR 363. The result is that we must answer the question referred to us in the negative. The Commissioner to pay the costs.


  • 1955 (9) TMI 62

    ... ...
    ... ... view, then clearly this amount could not be included in the assessee's total income of Samvat Year 2006. 11. We must therefore answer the question submitted to us in the negative. Commissioner to pay the costs. 12. Question answered in negative.


  • 1955 (9) TMI 59

    ... ...
    ... ... follows "The sum of £500 fell to be included in the assessee's total income for the year ending 31st March, 1952, for the purpose of assessment for the year 1952-53." The assessee to pay the costs. Reference answered accordingly.


  • 1955 (9) TMI 58

    ... ...
    ... ... e question referred to the High Court against the Income-tax Department and in favour of the assessee. The Income-tax Department must pay the costs of this reference. Hearing fee ₹ 250. IMAM, J.--I agree. Reference answered in the affirmative.


  • 1955 (9) TMI 56

    ... ...
    ... ... sed". The Commissioner of Income-tax will have his costs from the assessee in Income-tax Reference No. 54 of 1954, but there will be no order for costs in Income-tax Reference No. 83 of 1953. LAHIRI, J.--I agree. Reference answered accordingly.


 
 
 
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