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Income Tax - Case Laws

Showing 102641 to 102660 of 108471 Records

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  • 1974 (8) TMI 33

    ... ...
    ... ... ar 1961-62 was rightly held to be in accordance with law. The question referred to us is, therefore, answered in the affirmative, against the assessee-firm. The assessee-firm will pay the costs of the reference. Question answered in the affirmative.


  • 1974 (8) TMI 32

    ... ...
    ... ... the result, our answer to the question referred is as under The assessee-firm is entitled to registration under section 26A of the Act for all the three assessment years 1957-58, 1958-59 and 1959-60. The revenue shall pay the costs of the assessee.


  • 1974 (8) TMI 31

    Income Tax Act, Legal Representative, Minor Admitted To Benefits Of Partnership, Share Income


  • 1974 (8) TMI 30

    ... ...
    ... ... of the assessee under section 16(3)(a)(iii) was not justified but the amount to the extent of Rs. 6,000 representing the interest on Rs. 1 lakh was to be included in the total income of the assessee. The revenue shall pay the costs of the assessee.


  • 1974 (8) TMI 29

    ... ...
    ... ... e the assessing officer. Both the questions thus reframed are answered in favour of the department and against the assessee. The assessee must pay the costs of these references. Consolidated hearing fee is assessed at Rs. 200. UNTWALIA C.J.-I agree.


  • 1974 (8) TMI 28

    ... ...
    ... ... al to the Supreme Court under section 261 of the Income-tax Act, 1961. Since substantial questions of law do arise in both these references, in our opinion, both these matters are fit for appeal to the Supreme Court and leave is granted accordingly.


  • 1974 (8) TMI 27

    ... ...
    ... ... ion, section 5(1)(xii) was applicable to the gift in favour of the son of the assessee to the extent of Rs. 27,000 only. Since nobody has appeared on behalf of the assessee in this reference, there will be no order as to costs. S. K. JHA J.-I agree.


  • 1974 (8) TMI 26

    ... ...
    ... ... the assessee after deducting the cost of the material supplied by the Government from the gross amount. We, therefore, answer the reference against the assessee and in the negative. Reference answered accordingly with costs. Advocate s fee Rs. 250.


  • 1974 (8) TMI 25

    ... ...
    ... ... uestion No. 2 in the negative and in favour of the department and Question No. 3(a) is answered in the affirmative and (b) returned as unanswered. The assessee shall pay the sum of Rs.200 to the Commissioner of income-tax as costs of this reference.


  • 1974 (8) TMI 24

    ... ...
    ... ... as the basis for assessment of the estate duty. The reference is accordingly answered in favour of the department and against the accountable person. The department-applicant is entitled to get its costs from the respondent. Advocate s fee, Rs. 250.


  • 1974 (8) TMI 23

    ... ...
    ... ... keeping the correct law in view. The case would, therefore, go back to the Tribunal to hear the parties after giving them notice. The reference is accordingly answered. In the circumstances, there will be no order as to costs. B. K. RAY J.--I agree.


  • 1974 (8) TMI 21

    ... ...
    ... ... stances of this case, reassessment made under section 147(a) is neither proper nor valid. The assessee will be entitled to its costs of this reference. Hearing fee assessed at Rs. 100 only. UNTWALIA C.J. --I agree. Question answered in the negative.


  • 1974 (8) TMI 20

    ... ...
    ... ... iew that the Tribunal was right in coming to the conclusion that there was no basis for levying any penalty. The question referred to us is, therefore, answered in the negative against the department. The revenue will pay the costs of the reference.


  • 1974 (8) TMI 19

    ... ...
    ... ... on to section 271(1)(c) and there was no bar of section 24(11) of the Finance (No. 2) Act, 1965, to such consideration. The reference is answered accordingly in the negative and against the assessee. The assessee shall pay costs to the Commissioner.


  • 1974 (8) TMI 18

    ... ...
    ... ... uation of the closing stock for the assessment year 1959-60. In the result, the question referred to us is answered in the affirmative and against the assessee. The assessee will pay the costs of this reference. Question answered in the affirmative.


  • 1974 (8) TMI 17

    Best Judgment Assessment, Furnishing Inaccurate Particulars Of Income, Income Tax


  • 1974 (8) TMI 15

    Income Tax Act, Legal Representative, Minor Admitted To Benefits Of Partnership, Share Income


  • 1974 (8) TMI 14

    ... ...
    ... ... 963-64 and 1964-65, respectively, the balance of the amount in these assessment years are not allowable deductions. We answer the reference accordingly. As the revenue has succeeded in substance, it will be entitled to its costs. Counsel fee Rs 250.


  • 1974 (8) TMI 12

    ... ...
    ... ... 7 1/2 share in the managing agency commission cannot be included in the income of the assessee. Accordingly, our answer to the question referred is in the negative. The revenue shall pay the costs of the assessee. Question answered in the negative.


  • 1974 (8) TMI 11

    ... ...
    ... ... nd in the circumstances of the case, the Tribunal was correct in setting aside the penalty levied under section 271(1)(c) of the Act. There would be no order as to costs of this reference. S. K. JHA J.-- I agree. Question answered in the affirmative.


 
 
 
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