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Showing 265221 to 265240 of 279815 Records

  • 1974 (10) TMI 24

    ... ...
    ... ... the Commissioner, the questions referred to by the Tribunal in her case are also answered in the affirmative. The references are disposed of accordingly. In the circumstances, there will be no order as to costs. MUFTI BAHAUDDIN FAROOQI J.--I agree.


  • 1974 (10) TMI 23

    Assessment Proceedings, Failure To Disclose Material Facts, Original Assessment, Reassessment Proceedings....... + More


  • 1974 (10) TMI 22

    Assessment Proceedings, Bona Fide, Gift Tax, Income Tax Authorities, Market Value, Reason To Believe, Reassessment Proceedings....... + More


  • 1974 (10) TMI 21

    ... ...
    ... ... proviso. The question referred to this court is answered in the affirmative and in favour of the revenue. In the facts and circumstances of the case each party will pay and bear its own costs. JANAH J.--I agree. Question answered in the affirmative.


  • 1974 (10) TMI 20

    Business Expenditure, Capital Asset, Capital Or Revenue, Provision For Payment, Retirement Of Partner....... + More


  • 1974 (10) TMI 19

    ... ...
    ... ... for supplementary statement nor for directing that matter for reconsideration by the Tribunal. For the foregoing reasons, we answer the reference in the affirmative and against the assessee. Revenue will be entitled to its costs. Counsel s fee 250.


  • 1974 (10) TMI 18

    ... ...
    ... ... encumbered asset. The result is that we answer the question referred to us in the affirmative and in favour of the assessee and against the revenue. The revenue shall pay costs of this reference to the assessee. Question answered in the affirmative.


  • 1974 (10) TMI 17

    ... ...
    ... ... of the assessee. Since the first question has been answered in the affirmative, the second question does not arise for consideration. The reference is answered accordingly. The department shall pay the costs to the assessee. Advocate s fee Rs. 250.


  • 1974 (10) TMI 16

    ... ...
    ... ... negative and in favour of the assessee. In view of our answer in respect of question No. 2, it is not necessary to express our opinion on question No. 1. The reference is answered accordingly. The assessee will have his costs. Counsel s fee Rs. 250.


  • 1974 (10) TMI 15

    Appellate Assistant Commissioner, Income Tax Act, Income Tax Rules....... + More


  • 1974 (10) TMI 14

    ... ...
    ... ... nection we must observe that the assessee did not appear in this reference. But we are grateful for the assistance we have received from counsel for the revenue, Mr. Ajit Kumar Sen Gupta. Each party will pay and bear its own costs. PYNE J.--I agree.


  • 1974 (10) TMI 13

    ... ...
    ... ... therefore, pay the costs of this special civil application to the petitioner. Rule made absolute accordingly. The amount of tax recovered from the petitioner on the basis of the rectification orders is directed to be refunded to the petitioner-firm.


  • 1974 (10) TMI 12

    ... ...
    ... ... ed to this court are answered in the affirmative and in favour of the assessee. The assessee will be entitled to receive from the Commissioner of Income-tax costs of this reference which are assessed at Rs. 200. Question answered in the affirmative.


  • 1974 (10) TMI 11

    ... ...
    ... ... uld be determined and carried forward as a matter of course. In that view of the matter, the question referred to this court is answered in the affirmative and in favour of the assessee. Each party will pay and bear their own costs. PYNE J.--I agree.


  • 1974 (10) TMI 10

    ... ...
    ... ... raj v. I. T. Commissioner 1974 96 ITR 401 (Mys). In the aforesaid view of the matter the question referred to this court must be answered in the affirmative and in favour of the assessee. Each party will pay and bear its own costs. PYNE J.--I agree.


  • 1974 (10) TMI 9

    Assessment Proceedings, Bona Fide, Gift Tax, Income Tax Authorities, Market Value, Reason To Believe, Reassessment Proceedings....... + More


  • 1974 (10) TMI 8

    ... ...
    ... ... refore, quite sustainable and within the limits of law. The learned subordinate judge has misconceived the entire legal position. The judgment and decree of the learned subordinate judge are, therefore, set aside and the appeal is allowed with costs.


  • 1974 (10) TMI 7

    ... ...
    ... ... 0 ITR 853 (All) and CIT v. P. P. Johny 1969 73 ITR 459 (Ker). In the aforesaid view of the matter, the question referred to us is answered in the negative and in favour of the assessee. Each party will pay and bear their own costs. PYNE J.--I agree.


  • 1974 (10) TMI 6

    Assessment Proceedings, Failure To Disclose Material Facts, Original Assessment, Reassessment Proceedings....... + More


  • 1974 (10) TMI 5

    ... ...
    ... ... estion which ought to have been decided as indicated above. The result is that we refuse to answer the questions referred to us, and send the matter back to the Tribunal with the above directions. There will be no order as to costs in the reference.


 
 
 
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