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Income Tax - Supreme Court - Case Laws

Showing 3341 to 3349 of 3349 Records

  • 1951 (1) TMI 1 - SUPREME Court

    Ramjilal Versus Income-Tax Officer, Mohindargarh

    Whether petitioner has been denied the fundamental right of equality before the law and the equal protection of the laws guaranteed to him by Article 14 of the Constitution.? - Held that - The discrimination, if any, was not brought about by the two Ordinances, but by the circumstance that there was no Income-tax Act in Nabha and consequently there was no case of assessment pending against any Nabha assessees. In any case the provision that pendi....... + More

  • 1950 (12) TMI 4 - SUPREME Court

    Commissioner Of Income-Tax, West Bengal Versus Calcutta Agency Limited

    whether a deduction of the interest of ₹ 5,582 is a permissible deduction under Section 10(2)(iii) of the Income-tax Act? - Held that - This appeal should be allowed on the simple ground that the facts necessary to be established by the respondents to support their claim for exemption under Section 10(2)(xv) of the Indian Income-tax Act have not been established at any stage of the proceedings and therefore they are not entitled to the dedu....... + More

  • 1950 (12) TMI 3 - SUPREME Court

    Executors Of The Estate Of JK. Dubash Versus Commissioner Of Income-Tax, Bombay City

    Whether the executors are entitled to get the benefit of the exemption from income-tax in respect of the profits earned only for the nine days between the 1st of April and the 9th of April, 1942, or between the 1st of April, 1942, and 1st of January, 1943, under Section 25(4) of the Indian Income-tax ? - Held that - It seems clear that if the testator had transferred the business to a trustee, although the trustees will not be the beneficial owne....... + More

  • 1950 (12) TMI 2 - SUPREME Court

    V Vr. NM Subbayya Chettiar Versus Commissioner Of Income-Tax, Madras

    Whether in the circumstances of the case, the assessee (a Hindu undivided family) is resident in British India under Section 4A(b) of the Income-tax Act? - Held that - In the absence of the material evidence to which reference has been made, the finding of the Assistant Commissioner that the onus of proving such facts as would bring his case within the exception had not been discharged by the assessee and the normal presumption must be given effe....... + More

  • 1950 (12) TMI 1 - SUPREME Court

    The State Of Tripura Versus The Province Of East Bengal

    Whether the attack on the legislation on the ground of the denial of equal protection of law cannot succeed? - Whether there was a transfer of any liability by the Order as contemplated in Article 12(2)? - Held that - The Province of East Bengal having succeeded to the liability to which the Province of Bengal was subject immediately before the appointed day, the former Province is to be deemed to be substituted for the other Province as a party ....... + More

  • 1950 (5) TMI 4 - SUPREME Court

    Commissioner Of Income-Tax, Uttar Pradesh Versus Gappumal Kanhaiya Lal

    ... ...
    ... ... al No. 66 of 1949. For the reasons given in that appeal and as a result of that decision this appeal stands dismissed with costs and we consider that the High Court of Allahabad has answered the questions above mentioned correctly. Appeal dismissed.

  • 1950 (5) TMI 3 - SUPREME Court

    Commissioner Of Agricultural Income-Tax, West Bengal Versus Sri Keshab Chandra Mandal

    Whether in the circumstances of this case, the declaration in the form of return signed by the illiterate assessee by the pen of his son should be treated as properly signed and a valid return? - Held that - If on a construction of a statute signature by an agent is not found permissible then the writing of the name of the principal by the agent however clearly he may have been authorised by the principal cannot possibly be regarded as the signat....... + More

  • 1950 (5) TMI 2 - SUPREME Court

    New Piece Goods Bazar Company Limited, Bombay Versus Commissioner Of Income-Tax, Bombay

    Whether the municipal taxes paid by the applicant-company are an allowable deduction under the provisions of Section 9(1)(iv) of the Indian Income-tax Act? - Whether the urban immoveable property taxes paid by the applicant-company are an allowable deduction under Section 9(1)(iv) or under Section 9(1)(v) of the Indian Income-tax Act? - Held that - This appeal is allowed and the two questions which were referred to the High Court by the Income-ta....... + More

  • 1950 (5) TMI 1 - SUPREME Court

    Commissioner Of Income-Tax, Bombay Versus Ahmedbhai Umarbhai And Company, Bombay

    Whether in respect of such oil a portion of the profits earned by them is attributable to their business of manufacturing oil at Raichur and that portion of the profits should not be assessed to tax under the Excess Profits Tax Act? - Held that - The expression part of a business must in my opinion be read with the same meaning and implication in provisos (2) and (3) to Section 5 of the Excess Profits Tax Act. Unable to accept the contention of t....... + More

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