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Showing 361 to 364 of 364 Records

• 1995 (11) TMI 4
  

  Held that where a person is a partner in a partnership firm not in his individual capacity but as the karta of the HUF, neither the income accruing to his wife on account of her being a partner in the same partnership firm nor the income accruing to his minor children on account of their being admitted to the benefits of such partnership firm, can be included in the total income of such person---neither in his individual assessment nor in the assessment of the HUF

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• 1995 (11) TMI 3
  

  While interpreting a provision similar to section 84(5) of the Act, this court has held that the profits and gains from an industrial undertaking to which the section applies, have to be computed in accordance with the provisions contained in Chapter IV-D of the Act and the development rebate has first to be deducted from the total income and it is only thereafter, if any profits and gains remain from this business, that the benefit under section 84(1) of the Act would be applicable

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• 1995 (11) TMI 2
  

  Right to claim registration - Whether the applicant could be refused registration u/s 185 on the ground that its constitution was illegal for breach of the provisions of clause VI of the General Licence Conditions made under the Excise Rules, although no action was taken by the Collector for cancellation of the licence under clause 14 of the Licence in Form C. S. No. 3, in spite of written intimation, about its constitution - applications u/s 256(2) filed by the assessee are allowed

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• 1995 (11) TMI 1
  

  Assessee is entitled benefit of section 4(3)(i) - income derived by assessee from the trust properties will get exempted u/s 4(3)(i) as the deed of 1955 is held to be having objects of wholly charitable nature - Once it is held that clause 2(b)(i) of the 1945 rectification deed imposed an obligation on the trustees to utilise the trust property for the benefit of the settlor-company's own workmen and employees, it would cease to be projecting an object of providing relief to poor workmen only

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