Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Case Laws
Home Case Index All Cases Income Tax Section Wise
Law
Court
Citation -
Landmark
Order by
 

 

Income Tax - Case Laws

Showing 101961 to 101980 of 102249 Records

  • 1944 (4) TMI 7 - LAHORE HIGH COURT

    Seth Gurmukh Singh Versus Commissioner of Income-tax

    ... ...
    ... ... been indicated in this order, he may base the assessment on any fact that tends to show such income, provided the assessee's attention has been drawn to that fact and he has been given an opportunity to rebut it. Reference answered accordingly.


  • 1944 (3) TMI 3 - LAHORE HIGH COURT

    CHARITABLE GADODIA SWADESHI STORES Versus COMMISSIONER OF INCOME-TAX, PUNJAB

    ... ...
    ... ... mption from income-tax, it should amend the existing law in a suitable manner. Mere instructions which are apparently inconsistent with the statute will fail to achieve this object. SALE, J.--I agree. DIN MOHAMMAD, J. Reference answered accordingly.


  • 1944 (3) TMI 1 - FEDERAL COURT

    Governor-General in Council Versus Raleigh Investment Co. Ltd.

    ... ...
    ... ... at Calcutta with a declaration that for the decree of the High Court, dated June 9, 1943, there shall be substituted a decree dismissing the action with costs in the High Court. The respondent will pay the costs of the appellant here. Appeal allowed.


  • 1944 (2) TMI 17 - PATNA HIGH COURT

    E.C. Danby Versus Commissioner of Income-Tax, Bihar and Orissa

    ... ...
    ... ... of 1943 and the sum actually involved in this case is ₹ 6,627. The assessee must pay costs to the Commissioner, hearing fee ₹ 100. The Tribunal will pay the amount of fee deposited to the Commissioner. Reference answered in the negative.


  • 1944 (2) TMI 16 - PATNA HIGH COURT

    Srimati Lakshmi Daiji Versus Commissioner of Income-Tax, Bihar & Orissa

    ... ...
    ... ... tract or transaction; and, therefore, the income derived by way of such interest is agricultural income as defined in that section. The question referred to us should, therefore, be answered in the affirmative. Reference answered in the affirmative.


  • 1944 (2) TMI 15 - LAHORE HIGH COURT

    Abdul Rahman Versus Commissioner of Income-Tax

    ... ...
    ... ... sub-section (3) of Section 9 of the Income-tax Act. We, accordingly, answer the question propounded by the Tribunal in the negative. In the peculiar circumstances of the case,however, we make no order as to costs. Reference answered in the negative.


  • 1944 (2) TMI 14 - LAHORE HIGH COURT

    DAL CHAND AND SONS Versus COMMISSIONER OF INCOME-TAX, PUNJAB

    ... ...
    ... ... . 21,000 out of ₹ 25,000 was not paid by the assessee, though it i plain that the balance of ₹ 4,000 was spent by the assessee in payment of the stamp duty and should not, therefore, be included in the petitioner's assessable income.


  • 1944 (1) TMI 16 - CALCUTTA HIGH COURT

    Guru Prosad Shaw Versus Commissioner of Income-Tax, Bengal

    ... ...
    ... ... penalty should not be imposed during the course of any proceeding under the Act. The assessee must pay the cost of the respondent, which we assess at ₹ 200 plus the cost of the paper book assessed at ₹ 50. Reference answered accordingly.


  • 1944 (1) TMI 15 - CALCUTTA HIGH COURT

    LAL MOHAN KRISHNA LAL PAUL Versus COMMISSIONER OF INCOME TAX, BENGAL

    ... ...
    ... ... sessee must pay to the Commissioner of Income-tax his costs of the two references which we assess at ₹ 200 plus the costs of the paper books which we assess at ₹ 50 for each reference. GENTLE, J.--I agree. Reference answered accordingly.


  • 1944 (1) TMI 14 - MADRAS HIGH COURT

    COMMISSIONER OF INCOME-TAX, MADRAS Versus AGA ABBAS ALI SHIRAZI

    ... ...
    ... ... answer we give to the question referred is that the assessee was not entitled to exemption from the assessment of any portion of the income of the waqf property. The Commissioner is entitled to his costs ₹ 250. Reference answered accordingly.


  • 1943 (12) TMI 8 - HOUSE OF LORDS

    Latilla Versus Inland Revenue Commissioners

    ... ...
    ... ... tnership existed. Whatever may be the true view in the circumstances which existed in them, they do not touch the case where money is receivable by a partner out of partnership property. I agree that the appeal should be dismissed. Appeal dismissed.


  • 1943 (12) TMI 7 - HOUSE OF LORDS

    Tilley Versus Wales (Inspector of Taxes)

    ... ...
    ... ... as constantly to be estimated in dealing with cases of personal injury. I agree that this appeal should be allowed in part and in part dismissed, and concur in the order suggested by the Lord Chancellor. Appeal allowed in part and in part dismissed.


  • 1943 (11) TMI 13 - COURT OF APPEAL

    Norman Versus Golder (Inspector of Taxes)

    ... ...
    ... ... ended for a domestic or private purpose, distinct from the purpose of the trade or profession. In the result the appeal must be dismissed. FINLAY, L.J.--I agree. MORTON, L.J.--I agree. Appeal dismissed. Leave to appeal to the House of Lords refused.


  • 1943 (10) TMI 17 - MADRAS HIGH COURT

    COMMISSIONER OF INCOME-TAX, MADRAS Versus M. AHMAD BADSHA SAHEB

    ... ...
    ... ... Income-tax Appellate Tribunal took the correct view. Therefore the answer to the question referred is that the ₹ 7,000 is not assessable. The assessee has succeeded and he is entitled to his costs, ₹ 250. Reference answered accordingly.


  • 1943 (9) TMI 11 - BOMBAY HIGH COURT

    Commissioner of Income-Tax, Bombay Versus Sir Mahomed Yusuf Ismail

    ... ...
    ... ... he income of Lady Khatun Mariam, the wife of the assessee, could be included in the income of the assessee as the income arising from the assets transferred to the trustees by the assessee for the benefit of his wife. Reference answered accordingly.


  • 1943 (9) TMI 10 - PATNA HIGH COURT

    Dalmia Cement Ltd. Versus Commissioner of Income-Tax, Bihar and Orissa

    ... ...
    ... ... mmissioner. I would assess the hearing fee at ₹ 250/-. The Commissioner is allowed to retain the sum of ₹ 100/- deposited by the assessee as the fee for the reference to this Court. CHATTERJI, J.--I agree. Reference answered accordingly.


  • 1943 (9) TMI 8 - BOMBAY HIGH COURT

    VISSONJI SONS AND CO. Versus COMMISSIONER OF INCOME-TAX, CENTRAL

    ... ...
    ... ... t by the Tribunal, and I can only answer that by saying that there was ample evidence. I think, therefore, we must answer the question raised in the affirmative. The assessees to pay costs. CHAGLA, J.--I agree. Reference answered in the affirmative.


  • 1943 (8) TMI 2 - MADRAS HIGH COURT

    AL. Vr. V.P. Pethaperumal Chettiar Versus Commissioner of Income-Tax, Madras

    ... ...
    ... ... interest on rent payable to the appellant is not agricultural income within the meaning of Section 2(1)(a) of the Income-tax Act. The assessee has lost on the question argued and he must pay the costs, ₹ 250/-. Reference answered accordingly.


  • 1943 (8) TMI 1 - ALLAHABAD HIGH COURT

    THE SECRETARY OF STATE FOR INDIA IN COUNCIL Versus RADHA SWAMI SAT SANG

    ... ...
    ... ... d have a remedy before the bar of Section 233(m) comes in. Subject to what we have said above, the plaintiff was entitled to the declaration granted by the trial Court and this appeal should be, and is hereby, dismissed with costs. Appeal dismissed.


  • 1943 (7) TMI 2 - PRIVY COUNCIL

    Patiala State Bank Versus Commissioner of Income-Tax, Bombay

    ... ...
    ... ... of 1922 if received by a company "in the like case." For these reasons, their Lordships will humbly advise His Majesty that the appeal should be dismissed. The appellant must pay the respondent's costs of the appeal. Appeal dismissed.


 
 
 
Discussion Forum
what is new what is new
 


Share:            

|| 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.

Go to Mobile Version