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Income Tax - Case Laws

Showing 102641 to 102660 of 105493 Records

  • 1967 (4) TMI 34

    ... ...
    ... ... hold that, the assessee is entitled to relief towards development rebate claimed by him. We accordingly answer this question in the affirmative and in favour of the assessee. The assessee is entitled to costs of this reference. Advocate s fee Rs. 150

  • 1967 (4) TMI 33

    Madras Agricultural Income Tax Act - Whether the word person has been defined so as to include an association of individuals....... + More

  • 1967 (4) TMI 32

    Activities of the assessee on the New York Cotton Market - whether constituted business within the meaning of section 2(4) of the IT Act, 1922, and the income therefrom taxable - Held, no....... + More

  • 1967 (4) TMI 31

    Assessee carried on the business of manufacture and sale of bidis under the trade marks and trade names of P and D trade marks were his exclusive properties - by means of a registered deed of agreement, he transferred his interest in the business along with the goodwill as well as the stock-in-trade - payment received by the assessee under the terms of the agreement, is a revenue receipt....... + More

  • 1967 (4) TMI 29

    Gift Tax Act - Gifts by karta and coparcener of HUF in favour of their respective sons - gift was not valid....... + More

  • 1967 (4) TMI 27

    Assessee s wife purchased share of D out of funds provided by assessee. D sold the concern to B and assessee got the shares of B in lieu of shares of D - held that dividend income, on shares of the B, belonging to the assessee s wife is assessable in the hands of the assessee under s. 16(3)(a)(iii)....... + More

  • 1967 (4) TMI 26

    Properties of the assessee in Malaya, were destroyed by enemy bombing - these were part of his stock-in-trade - therefore the loss was allowable u/s 10....... + More

  • 1967 (4) TMI 24

    ITO initiated proceedings u/s 23A and before order u/s 23A passed, he initiated proceedings u/s 34(1)(b) - held that action u/s 34(1)(b) could not be initiated....... + More

  • 1967 (4) TMI 23

    Winding Up - whether the department was deliberately kept in the dark about the liquidation proceedings and was entitled to have the dissolution declared void under s. 559(1) of the Act....... + More

  • 1967 (4) TMI 22

    Whether the Commissioner of Agrl. IT was right in holding that the assessee would be liable to pay agrl. income-tax in respect of income from the land - order of the Commissioner of Agrl. IT, cannot be supported....... + More

  • 1967 (4) TMI 21

    ... ...
    ... ... take we are of the opinion that the Tribunal came to the correct conclusion and the question referred to us must be answered in the negative. We order accordingly. The assessee is entitled to costs. MASUD J.-I agree. Question answered in the negative

  • 1967 (4) TMI 19

    Aspect of the question not considered by the Tribunal but it has considered the larger part of the question - appeal of assessee is allowed....... + More

  • 1967 (4) TMI 18

    Capital gains - Whether the sum of Rs. 6,93,000 has been rightly held to be capital gains of the assessee assessable under section 12B - set aside the judgment of the Calcutta High Court - Case remanded....... + More

  • 1967 (4) TMI 17

    Whether the ITO is competent to initiate the proceeding under s. 34(1)(b) of the IT Act, 1922 for bringing to tax the excessive rebate granted to the assessee - matter is remanded....... + More

  • 1967 (4) TMI 16

    Hiring out of specially built vaults and providing special services to the licensees - return received by the assessee is not the income derived from the exercise of property rights only but is derived from carrying on an adventure or concern in the nature of trade. Therefore, the income arising therefrom is assessable under s. 10........ + More

  • 1967 (4) TMI 15

    Partnership was, dissolved - tax liability - It does not mean that where the assessment is made under s. 23(5)(a) of a registered firm and the income of each individual partner is assessed, the partners become jointly and severally liable to pay the aggregate amount of tax attributable to their various shares, in their individual assessments - revenue s appeal dismissed....... + More

  • 1967 (4) TMI 14

    Having found that the assessee was not able to explain satisfactorily the source of the credit of ₹ 1,37,000, whether the Tribunal had any material to come to the conclusion that the addition of ₹ 1,37,000 made by the Income-tax Officer as the income from undisclosed sources should be reduced to ₹ 50,000 only ? - Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in reducing the addition....... + More

  • 1967 (4) TMI 13

    Investment of capital in shares and stocks - surplus derived by the assessee in the sale of its shares and securities - revenue receipt....... + More

  • 1967 (4) TMI 12

    Assessee received compensation for the property - interest on the amount of compensation from the date of the notification for acquisition - Interest received by the assessee was properly held taxable....... + More

  • 1967 (4) TMI 11

    Credit entries - proceedings for reassessment commenced under s. 34 - there was evidence before the Tribunal to hold that the credit of ₹ 55,293 in the account of the wife of the assessee did not represent the sale proceeds of her gold ornaments - assessee s appeal allowed....... + More

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