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Income Tax - Tribunal - Case Laws

Showing 52781 to 52800 of 54883 Records

  • 1981 (8) TMI 162

    ... ...
    ... ... to be little excessive which is restricted to Rs. 34,000. 14. Other grounds of the appeal were not pressed by the assessee The ITO directed to modify the assessments of the assessee and its partners. 15. In the result, the appeals are partly allowed.


  • 1981 (8) TMI 157

    ... ...
    ... ... assessment made by the ITO is maintained. As the appeal of the department is allowed, there is no force in the cross-objection of the assessee. 8. In the result, the departmental appeal is allowed and the cross-objection of the assessee is dismissed.


  • 1981 (8) TMI 153

    ... ...
    ... ... red prior to that date, the disallowance was not warranted. 20. We, therefore, reverse the orders of the authorities below and direct the ITO to recompute the income after deleting the addition of Rs. 37,427. 21. In the result, the appeal is allowed.


  • 1981 (8) TMI 150

    ... ...
    ... ... triment. That is the distinction we make between the private trade and public sector undertaking, to which class this assessee belongs. We agree in full with the reasonings and conclusions of the income-tax authorities. 3. Both appeals are dismissed.


  • 1981 (8) TMI 148

    ... ...
    ... ... t think we should allow the revenue to deny the immunity specifically granted by the Government in this offhand fashion. 4. We, therefore, see no reason to interfere with the order of the AAC and the Commissioner (Appeals). The appeals are dismissed.


  • 1981 (8) TMI 147

    ... ...
    ... ... ide the orders of the authorities below and direct the ITO to recompute the total income after excluding the amount of Rs. 12,823 which is a capital receipt and not income. 5. In the result, the cross objection is allowed and the appeal is dismissed.


  • 1981 (8) TMI 146

    ... ...
    ... ... convinced that the AAC was right in granting relief under section 54 in respect of the entire capital gains arising from the sale of the property treated as one unit. We have, therefore, no hesitation in confirming his order. The appeal is dismissed.


  • 1981 (8) TMI 139

    ... ...
    ... ... that basis for earlier assessment years, there is no warrant for the ITO to disturb the previous year for dividend income alone. In the circumstances, we see no reason to interfere with the order of the AAC. 4. In the result, the appeal is dismissed.


  • 1981 (8) TMI 138

    ... ...
    ... ... authorities below and direct the ITO to recompute the total income of the assessee after excluding the income from house property which was not recognised as partitioned amongst the members of the main HUF. 5. In the result, the appeals are allowed.


  • 1981 (8) TMI 129

    ... ...
    ... ... of premises. This was found to be deductible. There is no reason why a different view should be taken in assessee rsquo s case, where the payment is actually to a third party and the tenancy is at will. In the result, the Deptl. Appeal is dismissed.


  • 1981 (8) TMI 127

    ... ...
    ... ... s not raised before us either. Therefore, we confine ourselves to the question of deduction under section 80TT, on the undisputed basis that the amount is taxable as income. We, therefore, confirm his order. 4. In the result, the appeal is dismissed.


  • 1981 (8) TMI 125

    ... ...
    ... ... opinion that the AAC was correct in allowing standard deduction under section 16(i) to be calculated on the entire amount chargeable to tax under the head Salaries and we have no hesitation in confirming his order. The appeal fails and is dismissed.


  • 1981 (8) TMI 123

    ... ...
    ... ... the orders of the ITO, finding on this question is purely of finding on fact and, therefore, the proposed question is not the question of law. For the reasons, we reject the contention of the Revenue. 5. In the result, the applications are dismissed.


  • 1981 (8) TMI 120

    ... ...
    ... ... he observations made in the body of the order. No conclusive finding having been given by the Tribunal, we are of the view that the proposed questions do not arise from the Tribunal s order. For the reasons, we reject the applications of the Revenue.


  • 1981 (8) TMI 119

    ... ...
    ... ... 78. The assessee was not obliged to maintain details of such notes. Taking into consideration the facts and circumstances of the case in entirety, we have no hesitation in sustaining the order of the CIT(A). 8. In the result, the appeal is dismissed.


  • 1981 (8) TMI 118

    ... ...
    ... ... e been mentioned by the ITO for declining to grant registration are not sufficient for coming to that conclusion. We accordingly direct the grant of registration to the assessee firm for the asst. yrs. 1976-77 and 1977-78. 5. The appeals are allowed.


  • 1981 (8) TMI 117

    ... ...
    ... ... e falling to Ramulu is concerned and would consider whether the same has to be included in the hands of the assessee-smaller HUF or is to be considered separately in the hands of Ramulu. 9. The result is that the appeal is treated as allowed in part.


  • 1981 (8) TMI 116

    ... ...
    ... ... eclaration within the time. It is common ground that the firm is otherwise genuine and entitled to registration. We. therefore, direct that registration be continued to the assessee firm for the assessment year under appeal. 5. The appeal is allowed.


  • 1981 (8) TMI 115

    ... ...
    ... ... view of what we have discussed above, we are of the opinion that the order of the AAC cannot be sustained. Accordingly, his order impugned before us is reversed and that of the ITO is restored. 8. In the result, the appeal by the Revenue is allowed.


  • 1981 (8) TMI 114

    ... ...
    ... ... celled. In the view we have taken we do not consider it necessary to go into the merits of the case and give finding whether the assessee had or had not discharged the onus and on it under section of the Act. 18. In the result, the appeal is allowed.


 
 
 
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