Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Case Laws
Home Case Index All Cases Income Tax Income Tax Section Wise This
Law
Court
Citation -
Landmark
Order by
 

 

Income Tax - Case Laws

Showing 102641 to 102660 of 108307 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.


  • 1974 (4) TMI 6

    I am of the view that the order of the Tribunal allowing the company to withdraw the appeal and, in consequence, dismissing the appeal for non-prosecution was without jurisdiction and, as such, invalid. The company has given sufficient explanation for not taking steps for the restoration of the appeal or for moving this court earlier. As the order of the Tribunal was without jurisdiction and invalid, it must be held that the appeal is still pendi....... + More


  • 1974 (4) TMI 5

    When the notice for reassessment gives no indication that the AOP was sought to be assessed and it is issued merely in several names of members - Whether Income-tax Officer can assess the association - it is not necessary to determine whether on the construction of the agreement of July, 1949, executed between the finance company and nine parties, any association of persons had or had not been formed and whether the same had come to an end with t....... + More


  • 1974 (4) TMI 2

    Assessee is a co-operative society doing banking business. As part of its business activity the assessee was also conducting kuris--chit funds - claim for deduction under section 80P(2)(a)(i)


  • 1974 (4) TMI 1

    Levy of income-tax on winnings from lottery validity - only Parliament can levy tax on it as taxation of any income from lottery will be covered by article 82 of the Union List - contention raised by the learned counsel is that tax on lotteries is discriminatory and is hit by article 14 of the Constitution. The argument is that the tax is levied only on cash prizes in a lottery while lotteries of other kinds have been left out. According to the l....... + More


  • 1974 (3) TMI 24

    ... ...
    ... ... s his bona fide belief and reduce the breach to a technical or venial breach of the taxation Act. In these circumstances. I agree with respect with my learned brother and hold that this is a suitable case were imposition of penalty is not justified.


  • 1974 (3) TMI 22

    A Firm, Cash Credits, Income Tax Act, Taxing Statutes, Undisclosed Sources, Voluntary Disclosure Scheme


  • 1974 (3) TMI 21

    ... ...
    ... ... ast Rs. 1,00,000. We, accordingly, answer the question referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs, which we assess at Rs. 200. Question answered in the affirmative.


  • 1974 (3) TMI 20

    Company In Which Public Are Substantially Interested, Previous Year, Taxing Statutes


  • 1974 (3) TMI 19

    ... ...
    ... ... re was divergence of opinion amongst several High Courts and there is no reported ruling of this court, each party is ordered to bear its own costs in this revision petition. The trial court is directed to hear the suit as expeditiously as possible.


  • 1974 (3) TMI 18

    ... ...
    ... ... urban Hussain's case, the question referred has to be answered in the negative, that is, in favour of the assessee and against the department. We return the said answer to the Tribunal. There will be no order as to costs. C. G. SURI J.--I agree.


  • 1974 (3) TMI 17

    ... ...
    ... ... ot choose to deposit the amount recoverable from him and, therefore, the application treated as one under rule 61 had necessarily to be disallowed. In the result, the writ petition is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.


  • 1974 (3) TMI 16

    ... ...
    ... ... ncome-tax Act. In the result, we find that this petition has no merits. The petition is accordingly rejected. The rule is discharged. We, however, make no order as to costs. The stay order stands vacated. B. N. SARMA J.--I agree. Petition dismissed.


  • 1974 (3) TMI 15

    ... ...
    ... ... sub-section (5) of section 35 of the Act. In the aforesaid view of the, matter this appeal fails and is accordingly dismissed. In the facts and circumstances of the case, there will be no order as to costs. R. N. PYNE J.-- I agree. Appeal dismissed.


  • 1974 (3) TMI 14

    A Firm, Cash Credits, Income Tax Act, Taxing Statutes, Undisclosed Sources, Voluntary Disclosure Scheme


  • 1974 (3) TMI 13

    ... ...
    ... ... tioner can conveniently be dealt with by the appellate authority. This is in our opinion not a fit case for our interference. The writ petition is accordingly dismissed with costs without going into the merits raised therein. Writ petition dismissed.


  • 1974 (3) TMI 12

    ... ...
    ... ... oresaid view of the matter we are of the opinion that the learned judge was right in dismissing the application under article 226 of the Constitution. In the premises, the appeal fails and is dismissed with costs. SANKAR PRASAD MITRA C. J.--I agree.


  • 1974 (3) TMI 11

    ... ...
    ... ... f the question, viz., whether the income was assessable in the hands of the assessee for the assessment years in question is answered in the affirmative and in favour of the department. The department is entitled to costs which we assess at Rs. 200.


  • 1974 (3) TMI 10

    ... ...
    ... ... ax Act, 1922. In the aforesaid view of the matter we are of the opinion that the learned judge came to the right conclusion. The appeal fails and is accordingly dismissed. There will be no order as to costs. R. N. PYNE J.--I agree. Appeal dismissed.


  • 1974 (3) TMI 9

    ... ...
    ... ... under the relevant rules to the U. P. Medical Manual 25 per cent. received as fee from the Central Government employees was not the assessee s income. The Commissioner of Income-tax would be entitled to costs which we assess at Rs. 200 in each case.


  • 1974 (3) TMI 8

    ... ...
    ... ... in accordance with law. Counsel for the assessee also conceded that there was no question of limitation in making the assessment pursuant to the notice under section 34 of the Act, which, as mentioned above, has not been set aside. PYNE J.--I agree.


 
 
 
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.