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Showing 161 to 180 of 1083 Records

• 1971 (11) TMI 26 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act - revision application before Commissioner -petitioner was within time in filing the revision before the Commissioner, he could agitate the subject-matter on which he failed to raise an issue before the first appellate or the second appellate authorities under the Act. The rule nisi is discharged. The petition is dismissed

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• 1971 (11) TMI 25 - ANDHRA PRADESH HIGH COURT
  

  Agreement with the English company to use patented process of manufacture - payment towards royalty is of capital nature not of revenue - acquisition of knowledge in respect of the new product, amount to acquisition of an advantage of an asset for extension of assessee's business

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• 1971 (11) TMI 24 - ALLAHABAD HIGH COURT
  

  Petitioner applies under article 226 of the Constitution against recovery proceedings taken by the Income-tax Officer and the Tax Recovery Officer - petitioner says that the impugned recovery proceeding is not sanctioned by any existing recovery certificate – respondents contend that the certificates in the present case could be said to have been cancelled and not withdrawn, and, therefore, the action of the Income-tax Officer cannot be referred to section 224(2) - Whether the order can be attributed to sub-section (2) or sub-section (3) of section 224, it plainly appears that the said order was passed by the Income-tax Officer. In our opinion, the Tax Recovery Officer was bound, without anything more, to terminate the recovery proceedings altogether.

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• 1971 (11) TMI 23 - KERALA HIGH COURT
  

  Society established for charitable purposes - exemption granted under section 4(3)(i) – mere for the reason that society has been given power to carry on business, exemption cannot be denied because business were intended to carry out its main objects which were charitable in nature

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• 1971 (11) TMI 22 - ANDHRA PRADESH HIGH COURT
  

  Recovery of tax – certificate is in the name of the firm – can recovery be made against individual partners – Held, no - Tax Recovery Officer's power to act under the Schedule is limited to the assessee named in the certificate

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• 1971 (11) TMI 21 - MADRAS HIGH COURT
  

  Rent paid for obtaining lease – deduction allowed initially but officer proposed to deny the benefit subsequently due to certain decisions of SC - Whether subsequently the assessment can be reopened – it cannot be said with certainty that there is no material on which the Income-tax Officer has acted and this is not a case where the notice was issued without jurisdiction or without statutory authority

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• 1971 (11) TMI 20 - KERALA HIGH COURT
  

  Rebate given to a firm for export - Whether Tribunal is justified in law in directing that export profit rebate has to be allowed to the assessee-firm also in addition to that allowed to the partners - question referred to us has to be answered in the affirmative, that is, against the department and in favour of the assessee - firm and the partners will be entitled to the benefit of rebate under section 2(5)(i)

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• 1971 (11) TMI 19 - MADHYA PRADESH HIGH COURT
  

  Whether the amount was liable to be taxed as deemed profit under section 10(2A) of the Indian Income-tax Act, 1922 - case of the assessee was that section 10(2A) of the Act had no application - sub-section (2A) of section 10 of the Act envisages an actual allowance or deduction and not a notional one and, in so far as there was no actual allowance or deduction in the assessment for any year in question, the sub-section shall have no application to the facts of the case

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• 1971 (11) TMI 18 - MADHYA PRADESH HIGH COURT
  

  Penalty - Finding of fact - if, on the material before it, the Tribunal refused to draw the inference that there was concealment, its finding was purely one of fact on which no reference was permissible - Tribunal was quite justified in rejecting the application of the Commissioner for a reference under section 256(2), on the ground that whether there was concealment or not was a question of fact

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• 1971 (11) TMI 17 - MADRAS HIGH COURT
  

  Principle of natural justice - doctrine of natural justice cannot be approached in a doctrinaire spirit, but is purely dependent upon established and proved facts. Violation of the principles of natural justice is never assumed ; but has to be traced to existing and acceptable material, and can never be sustained, nor can it exist, in the abstract - Once the authority has the jurisdiction to act and once the impugned notice flows from such jurisdiction vested in a competent officer, this court cannot interdict him at the threshold and quash the proceedings on the assumption that they are totally devoid of jurisdiction in the eye of law

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• 1971 (11) TMI 16 - MADRAS HIGH COURT
  

  The petitioner is Sree Shanmughar Mills, Rajapalayam, represented by the official liquidator, Madras. For the years 1948-49 to 1953-54 the revenue did not accept the books of account of the company and had therefore to assess the company under the best judgment method. - Held that the rule nisi in each of these writ petitions is made absolute and the writ petitions are allowed -

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• 1971 (11) TMI 15 - KERALA HIGH COURT
  

  "Whether, on the facts and in the circumstances of the case, and on a true construction of the deed dated March 22, 1963, the Tribunal was right in holding that the deed does not evidence a transfer otherwise than for adequate consideration within the meaning of section 64(iv) of the Income-tax Act ?" - We hold that the income accruing from the property transferred by the document in question is income which has to be included in the income of the assessee and assessed as such.

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• 1971 (11) TMI 14 - MADRAS HIGH COURT
  

  Petitioner is a public and charitable trust - statutory conditions for exemption of accumulation prescribing the time limit, laid down in paragraphs 2 and 4 in Form No. 10 issued under rule 17 –whether these are ultra vires as the rule-making authority has exceeded its limit in including in the Form these paragraphs – held, yes

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• 1971 (11) TMI 13 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act -– land was directed to assessee in excess of ceiling fixed by Madras Land Reforms Act, 1961 – held that it can not be included for assessment to agricultural income-tax

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• 1971 (11) TMI 12 - PUNJAB AND HARYANA HIGH COURT
  

  Gift Tax Act, 1958 - whether the gift by a karta of the Hindu undivided family to the coparceners and persons who are not coparceners is void ab initio - Tribunal has taken the view that the gift is void - Tribunal was right in holding that the gift in the instant case was void and the contention of the learned counsel for the department that the gift is voidable cannot be supported either on authority or on principle

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• 1971 (11) TMI 11 - KERALA HIGH COURT
  

  Rebate - industrial undertaking - new factory was set-up by splitting up of the business already in existence - interpretation of section 84 of the Income-tax Act, 1961, which was deleted by the Finance (No. 2) Act, 1967, with effect from the 1st April, 1968 – claim for exemption under section 84(1) of Income-tax Act, 1961 is not accepted

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• 1971 (11) TMI 10 - KERALA HIGH COURT
  

  Gift Tax Act, 1958 – conversion of proprietor business into firm by taking children as partners – control was retained on the business - since test of commercial expediency was not satisfied, assessee is not entitled to claim exemption u/s 5(1)(xiv), by treating it as gift

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• 1971 (11) TMI 9 - ALLAHABAD HIGH COURT
  

  Computation of the wealth – karta of HUF made gift to son by book entries but control over gifted amount was retained by family – whether it was a valid gift – whether it could be excluded from wealth of HUF

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• 1971 (11) TMI 8 - ANDHRA PRADESH HIGH COURT
  

  Valuation of certain property for the purposes of wealth-tax – department – determination of value must be on basis if evidence or on basis of material

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• 1971 (11) TMI 7 - KERALA HIGH COURT
  

  Offence – Act of 1922 – Act of 1961 – failure to remit tax deducted from dividend – continuing offence - If the offence was completed when Indian Income-tax Act, 1922 was in force, whether prosecution could be launched under Income-tax Act, 1961 – held that offence did, not survive so as to form the subject-matter of a charge under section 276(d) of the Income-tax Act, 1961 - order of acquittal entered by the learned sessions judge is proper and in confirmation of it, this appeal is dismissed

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