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Income Tax - Tribunal - Case Laws

Showing 52341 to 52360 of 57021 Records

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  • 1985 (1) TMI 110

    ... ...
    ... ... ment does not lie under s. 131(2). The ITO has such exceeded his jurisdiction under s. 131(2). In view of the above discussions we are unable to sustain the orders of the authorities below. They are annulled. 7. In the result, the appeal is allowed.


  • 1985 (1) TMI 108

    ... ...
    ... ... t from record and there could not be any debate about the same. In the light of above discussion and for the reasons given by the Commissioner (Appeals) in his order, his action is hereby confirmed. 9. In the result, the revenue s appeal is dismissed


  • 1985 (1) TMI 106

    ... ...
    ... ... at only by a long-drawn out process of reasoning which is outside the purview of s. 154 of the Act. For the above reasons, we cancel the rectification orders for all the four years under consideration. 9. In the result, the four appeals are allowed.


  • 1985 (1) TMI 105

    Audit Objection, Capital Or Revenue Expenditure, Orders Prejudicial To Interests


  • 1985 (1) TMI 104

    ... ...
    ... ... s has been stated earlier. We, therefore, do not see anything in this letter which furthers the case of the department. Hence, our conclusion in the earlier paragraph stands. 14 to 23. These paras are not reproduced here as they involve minor issues.


  • 1985 (1) TMI 103

    ... ...
    ... ... ertain if the point covered under ground No. 9 was raised before the CGT(A). As this ground does not arise out of the order of the CGT(A) it is rejected. 43. In view of the discussion made above the assessment is annulled. The appeal stands allowed.


  • 1985 (1) TMI 102

    Coparcenary Property, Dispose Of, Family Property, Sole Surviving Coparcener


  • 1985 (1) TMI 101

    ... ...
    ... ... er in the estimate of Rs. 750 per month for an area of 853 sq. yds. in a good locality like Khar in Bombay. I, therefore, hold that the estimate of income made by the Revenue authorities is also fair. 9. In the result, the two appeals are dismissed.


  • 1985 (1) TMI 100

    ... ...
    ... ... ion is wholly unsupportable. We do not accept the said contention. We find that the allowance granted by the ITO is in conformity with the above provision. We, therefore, reject the ground raised by the assessee. 9. The appeal fails and is dismissed.


  • 1985 (1) TMI 99

    ... ...
    ... ... of exchange of Rs. 7.5 per dollar. We hold that the ITO rightly converted the entire income from dollars into rupees at the prevailing rate of exchange as on the last day of the accounting period. 9. The department s appeal is, accordingly, allowed.


  • 1985 (1) TMI 98

    ... ...
    ... ... s contention that there could be no loss under the head house property should be accepted. The order of the AAC is modified to this extent. The income of Rs. 641 brought to assessment by the ITO would stand deleted. 6. The appeal is partly allowed.


  • 1985 (1) TMI 97

    ... ...
    ... ... he totality of the facts and circumstances, we have no hesitation in coming to the conclusion that the order of the CIT under s. 263 was justified. The order of the CIT under s. 263 is, therefore, upheld. 10. The appeal fails and is hereby dismissed.


  • 1985 (1) TMI 96

    ... ...
    ... ... e or whether the delay in payment is as a result of the assessee s own fault. Thus, the allowability of penalty/damages as deduction will depend upon the facts and circumstances obtaining in each case. 18. In the result, the appeal is partly allowed.


  • 1985 (1) TMI 95

    ... ...
    ... ... in the subsequent year has any bearing on the issue before us. Accordingly, we hold that the relief computed by the ITO was correct and the Commissioner (Appeals) was not justified in setting aside the order. 9. In the result, the appeal is allowed.


  • 1985 (1) TMI 94

    ... ...
    ... ... that the Parliament thought it fit to provide a benefit to the assessee by allowing a deduction in the five years following the completion of the construction and possession of the property. 7. In the result, the departmental appeal stands dismissed.


  • 1985 (1) TMI 93

    ... ...
    ... ... ms of deduction under sections 80HH and 80J, in the absence of auditors report as required under rules 18B and 18C, therefore, were rightly not entertained by the revenue authorities. 7. The appeal filed by the assessee fails and is hereby dismissed.


  • 1985 (1) TMI 92

    ... ...
    ... ... circumstances, we have no hesitation in coming to the conclusion that the order of the Commissioner under section 263 was justified. The order of the Commissioner under section 263 is, therefore, upheld. 10. The appeal fails and is hereby dismissed.


  • 1985 (1) TMI 91

    ... ...
    ... ... s of sub-s. (3D) were not applicable and, as such, the disallowance made by the ITO under s. 37(3D) was justified. We set aside the order to the CIT(A) on this point and restore the order of the ITO. 6. In the result, the appeals are partly allowed.


  • 1985 (1) TMI 90

    ... ...
    ... ... itation in coming to the conclusion that the claim of the assessee-trust that its income was not liable to tax was justified and was rightly allowed in appeal by the AAC. 6. The appeals filed by the revenue, therefore, fail and are hereby dismissed.


  • 1985 (1) TMI 89

    ... ...
    ... ... the sale only after the shipment and handing over of the documents to the ITC Ltd. and not prior to that stage because nothing would turn on that finding in view of the express terms of the agreement. 18. In the result. the appeal is partly allowed.


 
 
 
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