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  • 1976 (11) TMI 74

    ... ...
    ... ... ITO to reconsider the question of status after examining the genuineness of the firm. The Department will not suffer any prejudices on account of the said order of the AAC. We see no reason to interfere. 5. The appeal has no force and is dismissed.

  • 1976 (11) TMI 73

    ... ...
    ... ... n ble High Court of Gujarat (vide decision of the Supreme Court in the case of Mathuraprasad vs. Commissioner of Income-tax, we are, not inclined to make a reference as prayed on behalf of the revenue. 5. In the result, the application is dismissed.

  • 1976 (11) TMI 67

    Business Expenditure, Capital Or Revenue Expenditure, Collaboration Agreement

  • 1976 (11) TMI 66

    ... ...
    ... ... was justified in setting aside the entire assessments. Under these circumstances, we answer the question referred to this court in the affirmative and against the department. Since the assessee is not represented, there will be no order as to costs.

  • 1976 (11) TMI 64

    ... ...
    ... ... eing an authority conversant with the tax laws, would be such a source. In view of these conclusions, the challenge to the notice issued under sections 148/147 must fail. The petition is accordingly dismissed with costs. The stay order is discharged.

  • 1976 (11) TMI 63

    A Partner, Change In Constitution Of Firm, Firm Consisting, Retirement Of Partner

  • 1976 (11) TMI 62

    Capital Employed, New Industrial Undertaking, Original Assessment, Original Order

  • 1976 (11) TMI 61

    ... ...
    ... ... on the basis of a multiple of the return accruing to the owner thereof. In this situation, the method adopted by the Tribunal cannot be held to be open to challenge. Accordingly, we find no merit in these appeals and order the same to be dismissed.

  • 1976 (11) TMI 60

    ... ...
    ... ... ct in any case the view cannot be said to be unreasonable and we uphold the same. In the result, the question, that has been referred to us is answered in the affirmative and in favour of the assessee. The revenue will pay the costs of the reference.

  • 1976 (11) TMI 59

    ... ...
    ... ... questions referred to the court in the affirmative and in favour of the assessees in the respective references. The assessees in the respective cases will be entitled to their costs. Counsel s fee Rs. 500, one set in T.Cs. Nos. 287 and 289 of 1972.

  • 1976 (11) TMI 58

    Contingent Interest, Liability To Tax, Minor Child, Strict Construction, Taxing Statutes

  • 1976 (11) TMI 57

    ... ...
    ... ... ed the ratio of the case reported in Commissioner of Income-tax v. Bombay Samachar P. Ltd. 1969 74 ITR 723 (Bom). Having regard to the above discussion, we feel that the rule deserves to be discharged. Accordingly, the same is discharged with costs.

  • 1976 (11) TMI 56

    ... ...
    ... ... by the respondent. Consequently, it becomes unnecessary for us to answer the question referred to us. Hence, we return this reference without answering the same. In the circumstances of the case, parties shall bear their own costs in this reference.

  • 1976 (11) TMI 55

    ... ...
    ... ... re right in holding that the erstwhile partners were not entitled to claim the development rebate, In view of this, we answer the question referred to this court in the affirmative and in favour of the department. There will be no order as to costs.

  • 1976 (11) TMI 54

    ... ...
    ... ... the Tribunal does not call for any interference and the tax revision cases which relate to different years giving rise to the same question are dismissed. Since the respondent is not represented before the court, there will be no order as to costs.

  • 1976 (11) TMI 53

    ... ...
    ... ... referred to in section 3 of the old Act no tax could be levied on the first entity cannot prevail under the new Act. The reference is, therefore, answered in the affirmative, in favour of the revenue and against the assessee. A. S. BAINS J.-I agree.

  • 1976 (11) TMI 52

    Capital Of Company, Chargeable Profits, Computation Of Capital, Depreciation Reserve

  • 1976 (11) TMI 51

    ... ...
    ... ... that the Commissioner had mechanically accorded permission without applying his mind merely because he did not give reasons for it in his order. All the contentions urged by Shri Gulati are rejected. In the result we dismiss this petition with costs.

  • 1976 (11) TMI 50

    ... ...
    ... ... id discussion, we are clearly of the opinion that the amount of Rs. 4,300 paid by the assessee by way of penalty to the East Punjab Motion Pictures Association was not allowable as revenue expenditure. The reference is answered accordingly. No costs.

  • 1976 (11) TMI 49

    ... ...
    ... ... estion referred to us in the negative and in favour of the assessee, as far as the amount of Rs. 12,039 is concerned, and in the affirmative and against the assessee so far as the amount of Rs. 20,550 is concerned. There will be no order as to costs.

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