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Showing 321 to 324 of 324 Records

• 1996 (12) TMI 4
  

  Business of manufacturing Ashok Leyland trucks and also spare parts of those vehicles. It was also importing the spare parts from abroad and selling the same to the persons who have purchased the trucks from it - held that the assessee would be entitled to relief under sections 80E and 80-I of the Income-tax Act, 1961, for the assessment years 1966-67 and 1967-68, respectively, on the income earned by it, from import and sale of spare parts from abroad

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• 1996 (12) TMI 3
  

  Jurisdiction of Court - Commission was not justified in holding that Income-tax Officer had no power to proceed with or collect any material after the date of submission of the application under section 245C - Where the assessee filed an application for settlement in respect of three assessment years giving a combined computation of income - held that Commission should have rejected application for all the years when no such distinction was suggested even by the assessee

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• 1996 (12) TMI 2
  

  Whether interest paid to a partner on the amounts deposited by him in his individual capacity is hit by clause (b) of section 40 where the partner is a partner not in his individual capacity but as representing a Hindu undivided family (HUF) - in view of Explanation 2 to section 40(b) inserted with effect from 1.4.1985, interest paid to him in his individual capacity even for periods prior to 1.4.1985 cannot be disallowed in the assessment of the firm.

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• 1996 (12) TMI 1
  
  The Supreme Court dismissed the appeal regarding the exemption of net wealth of Hyderabad Race Club from wealth-tax under section 5(1)(i) of the Wealth-tax Act, 1957. The property held by the club was not considered to be under a legal obligation for a charitable purpose. The appeal was dismissed with no costs.

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