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Showing 41 to 44 of 44 Records
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1967 (5) TMI 4 - SUPREME COURT
Right of the assessee to claim allowance - Whether the allowance was admissible under one head or the other of sub-s. (2) of s. 10, the subject-matter for the appeal remained the same, and the tribunal having held that the expenditure incurred fell within the terms of s. 10(2)(v), though not under s. 10(2)(vib), it had jurisdiction to admit that expenditure as a permissible allowance in the computation of the taxable income of the assessee - revenue appeal dismissed
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1967 (5) TMI 3 - SUPREME COURT
ITO found that the value realised exceeded the written down value by ₹ 43,568 and accordingly computed the profits under s. 10(2)(vii) of the IT Act, 1922, and included the amount in the taxable income of the assessee-company - said transaction amounts to a sale within the purview of the second proviso to s. 10(2)(vii) - revenue's appeal dismissed
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1967 (5) TMI 2 - SUPREME COURT
Orders of assessment - prejudicial to the interests of revenue - s. 297 is meant to provide as far as possible for all contingencies which may arise out of the repeal of the 1922 Act - hence s. 297(2)(a) of the 1961 includes within the scope a proceeding under s. 33B of the 1922 Act.
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1967 (5) TMI 1 - SUPREME COURT
Income from the mining business - Whether the assessee was entitled to any rebate under the Part B States (Taxation Concessions) Order - Held, no - Assessee's appeal dismissed
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