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Income Tax - Tribunal - Case Laws

Showing 52781 to 52800 of 56493 Records

More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.


  • 1983 (12) TMI 82

    ... ...
    ... ... r the reasons given by the lower authorities, we confirm the disallowance of amount. 12. The next contention relating to addition of Rs. 150 was not pressed before us and is, therefore, not sustained. 13. In the result, the appeal is partly allowed.


  • 1983 (12) TMI 81

    ... ...
    ... ... n he found that there was only a technical default on the part of the assessee and that it had been complying with the requirements of the section carefully, thereafter. We, therefore, remit the entire fine. 10. In the result, the appeal is allowed.


  • 1983 (12) TMI 80

    ... ...
    ... ... ional evidences are allowed by us to be considered. 4. The assessment, therefore, which has been made, without giving roper opportunity to the assessee, is hereby set aside to be passed afresh according to law in the light of our above observations.


  • 1983 (12) TMI 79

    ... ...
    ... ... e was no basis or justification before the ITO to doubt the genuineness of the firm and that the ld. AAC was eminently justified in accepting the firm to be genuine and to be entitled to registration. We hold accordingly. 6. The appeal is dismissed.


  • 1983 (12) TMI 78

    ... ...
    ... ... GORADIA, A.M. This order had been cause of frequent mutual discussions between us. The Revenue has not brought on record conclusive evidence to justify denial of little relief granted in this order. Hence, I agree with the decision of my ld. brother.


  • 1983 (12) TMI 77

    ... ...
    ... ... f Sajjanraj Divanchand, s. 40 (b) would not be applicable. Therefore no part of the interest paid to the HUF accounts amounting to Rs. 1,95,723 can be disallowed. 5. Therefore the assessee s appeal is allowed and the department s appeal is rejected.


  • 1983 (12) TMI 76

    ... ...
    ... ... ould be exempt under this section. We, therefore, do not find any infirmity with the order of the Commissioner of Gift-tax (Appeals). 9. In the result, the appeal filed by the revenue is dismissed and cross-objection filed by the assessee is allowed.


  • 1983 (12) TMI 75

    ... ...
    ... ... technical or venial which comes to the same thing as absence of mens rea. This Tribunal in ITA No. 524/Ahd/1982 vide its order dt. 6th April, 1983 has expressed a similar view. 5. For the above reasons, we delete the penalty. The appeal is allowed.


  • 1983 (12) TMI 74

    ... ...
    ... ... g out the activities of the club cannot be treated as a loss which could be set off against income from any other source or sources. We, therefore, agree with the conclusion reached by the authorities below. 5. In the result, the appeal is dismissed.


  • 1983 (12) TMI 73

    ... ...
    ... ... s, we are afraid we cannot admit the claim of the assessee. We are, therefore, left with no alternative but to uphold the decisions of the authorities below on this point. 14. In the result, both the appeals as also the cross-objection are dismissed.


  • 1983 (11) TMI 169

    ... ...
    ... ... eater income than his spouse. In this view of the matter, therefore, we set aside the order of the AAC and restore the order of the ITO clubbing the income of Smt. Savitha Balakrishnan under section 64(1)(ii). 5. In the result, the appeal is allowed.


  • 1983 (11) TMI 167

    ... ...
    ... ... s case, No doubt this is the view of the first appellate authority when he rather strongly described the ITO rsquo s action in this regard as a travesty of justice . We fully agree with him. We find no merit in this appeal and dismiss it accordingly.


  • 1983 (11) TMI 165

    ... ...
    ... ... ssee s case. No doubt this is the view of the first appellate authority when he rather strongly described the ITO s action in this regard as a travesty of justice . We fully agree with him. We find no merit in this appeal and dismiss it, accordingly.


  • 1983 (11) TMI 162

    ... ...
    ... ... refore, we set aside the orders of the authorities on this limited issue and reverse their decision on the question of standard deduction and direct the ITO grant the standard deduction claimed by the assessee. 5. In the result the appeal is allowed.


  • 1983 (11) TMI 159

    ... ...
    ... ... uation of the assets passed on her death and, therefore, they are liable to be included in the principal value of the estate of the deceased. Thus we uphold the order of the Commissioner (Appeals). 6. In the result, the appeal fails and is dismissed.


  • 1983 (11) TMI 157

    ... ...
    ... ... r of HUF property under Dayabhaga Law and that from the date of declaration viz., 5th May, 1969 onwards, the property in question became the HUF property. For the reasons, we uphold the conclusion of the Appellate Controller. The appeal is dismissed.


  • 1983 (11) TMI 156

    ... ...
    ... ... n and bad in law. Consequently, we have no hesitation in sustaining the order of the CIT(A) holding the assumption of jurisdiction by the ITO as invalid and consequently deleting the addition made by the ITO. 3. In the result the appeal is dismissed.


  • 1983 (11) TMI 155

    ... ...
    ... ... fied, the registry will bring it to our notice to enable us to amend the title of the Tribunal rsquo s order. If the defects are not removed, then all the appeals will stand dismissed for non-prosecution. 9. In the result all the appeals are allowed.


  • 1983 (11) TMI 154

    Appellate Assistant Commissioner, Assessment Proceedings, Assessment Year, Reassessment Proceedings


  • 1983 (11) TMI 153

    ... ...
    ... ... ter and dismiss the revenue s appeals. 4. The corollary of our finding is that the other appeals of the revenue filed against the orders under section 271(1)(a) and section 273 cannot succeed. 5. In the result, all the appeals fail and are dismissed.


 
 
 
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