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Showing 61 to 64 of 64 Records
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1965 (8) TMI 4 - MADRAS HIGH COURT
Receipts - Capital nature or revenue nature - when after the disruption of the joint status of the Hindu family, interest accrued on a principal amount which had belonged to the erstwhile coparcenary, each member of the tenancy-in-common has a distinct interest not merely in the principal but also in the interest and such a member can enforce his right to a share in the specific fund, either principal or interest.
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1965 (8) TMI 3 - MADRAS HIGH COURT
Interpretation of section 15C - scope of exemption available to shareholders in receipt of dividends - Whether, on the facts and in the circumstances of the case, the assessees are entitled to the benefit of section 15C(4) in respect of the dividend income received
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1965 (8) TMI 2 - ASSAM AND NAGALAND HIGH COURT
Remunerations received by the assessee -assessability u/s 10 - proceedings in reassessment under section 34(1)(a) - validity
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1965 (8) TMI 1 - ALLAHABAD HIGH COURT
Partition of zamindari and house properties - HUF - whether the issue of notice by the State Government to the members of the family separately for compensation of zamindari property, mutation in khewats and separate possession of cultivated lands constitutes evidence for finding that the zamindari property had been partitioned
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