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Income Tax - Case Laws

Showing 101961 to 101980 of 107336 Records

  • 1973 (7) TMI 47

    ... ...
    ... ... ployer is part of the salary and that, in any case, it is part of the pay of the assessee. The references are accordingly answered in the affirmative and in favour of the revenue. Revenue will be entitled to its costs. Counsel s fee Rs. 250 in each.


  • 1973 (7) TMI 46

    Estate Duty, Immovable Property, Movable Property, Partner In Firm, Partnership Firm, Set Off....... + More


  • 1973 (7) TMI 45

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    ... ... by the tenants for agricultural purposes, was not agricultural income within the meaning of section 2(1)(a) and was not exempt from tax under section 4(3)(viii) of the Indian Income-tax Act, 1922. The assessee shall pay the costs of this reference.


  • 1973 (7) TMI 44

    Minor Child, Refund Of Tax, Tax Deducted At Source, Total Income....... + More


  • 1973 (7) TMI 42

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    ... ... the purposes for which the trust has been created. Having regard to the above discussion, we answer the question in the affirmative. Department will pay the costs of the reference to the assessee. Notice of motion is dismissed. No order as to costs.


  • 1973 (7) TMI 41

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    ... ... ribunal by recording a finding of fact which was passed on an appreciation of evidence. The question referred to us, therefore, is answered in the affirmative against the assessee. The assessee will pay the costs of this reference to the department.


  • 1973 (7) TMI 40

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    ... ... the order appealed from. In the result, I quash the impugned orders, exhibits P-2 and P-4, direct the Appellate Tribunal to restore the two appeals to its file, and dispose of them on the merits according to law. There will be no order as to costs.


  • 1973 (7) TMI 39

    Business Income, Income From Business, Income Tax Act, Legal Representative....... + More


  • 1973 (7) TMI 38

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    ... ... hat that is not rectifying a mistake apparent from the record but is de hors it. No other point was urged. For the reasons recorded above, we answer the question in the affirmative but make no order as to costs. Question answered in the affirmative.


  • 1973 (7) TMI 37

    Advance Tax, Assessment Proceedings, Reassessment Proceedings, Regular Assessment, Taxing Statutes....... + More


  • 1973 (7) TMI 36

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    ... ... 255 and 256 of 1967 in the negative and in favour of the revenue and T.C. No. 114 of 1968 in the affirmative and against the assessee, Kiffin Paterson. The revenue will be entitled to its costs in all the three petitions. Counsel s fee Rs. 150 each.


  • 1973 (7) TMI 35

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    ... ... is, however, open to the petitioner to move the Income-tax Officer under rule 117A for reduction or waiver of interest payable under section 139. For the reasons recorded, the writ petitions are dismissed with costs. Advocate s fee Rs. 100 in each.


  • 1973 (7) TMI 34

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    ... ... he revenue and against the assessee. The assessee will pay the costs of this reference including advocate s fee Rs. 250. A copy of this judgment shall be sent under the seal of this court and the signature of the Registrar to the Appellate Tribunal.


  • 1973 (7) TMI 33

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    ... ... el for the assessee, has fairly conceded that the answer to the said question is concluded by a decision of the Supreme Court and that is against the assessee. In the facts of this case, each party will pay and bears its own costs. HAZRA J.--I agree.


  • 1973 (7) TMI 32

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    ... ... ties will suffer costs in this reference. A copy of this judgment under the signature of the Registrar and the seal of the High Court will be sent to the Income-tax Appellate Tribunal, Cochin Bench, as required under s. 260(1) of the I.T. Act. 1961.


  • 1973 (7) TMI 31

    1. Whether, on the facts and in the circumstances stated in the statement of case, the income derived by letting oat the space on Ambalal (sic Jhaverbhai) Patel Bridge at Chowpatty is exempt from tax under section 4(3)(i) of the Indian Income-tax Act, 1922 ? 2. Whether, on the facts and in the circumstances stated in the statement of case, the income from the advertisements on the said overbridge could be added as income of the assessee ? - In t....... + More


  • 1973 (7) TMI 30

    Madras Agricultural Income Tax Act - Whether land held by the assessee or the land actually cultivated is relevant for assessment under Madras Agricultural Income-tax Act, 1955 for the purpose of section 10 of Madras Agricultural Income-tax Act, 1955 as it stood during the assessment year 1966-67 it is the extent of agricultural land actually held by the assessee that is relevant - Whether the land on which fodder is grown on commercial scale can....... + More


  • 1973 (7) TMI 29

    Amounts credited to tariffs and dividends control reserve and contingency reserve - these reserves are required to be compulsorily made under the Electricity (Supply) Act, 1948 - appropriation to these funds are not voluntarily done by the assessee - Whether these amounts credited are deductible....... + More


  • 1973 (7) TMI 28

    Transfer of capital assets to a person connected with the assessee for less than share market value of the assets- (1) Whether the first proviso to section 12B(2) of the Indian Income-tax Act, 1922, properly became applicable? - It must be observed that in the instant case it has not even been suggested that it is a case of under-statement of consideration in the transfer deed or that higher consideration than mentioned in the transfer deed was r....... + More


  • 1973 (7) TMI 27

    Assessee follows mercantile system of accounting - whether the liability to pay excise duty is allowable in the year in which the liability arose are in the year of payment - Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was not entitled to deduction of Rs. 31,675 being the excise duty actually paid by it in 1962, on the ground that the liability therefor had arisen in 1952 ....... + More


 
 
 
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