Case Laws |
Home Case Index All Cases Income Tax Section Wise 1997 1997 (4) This
|
Advanced Search Options
Case Laws
Showing 401 to 404 of 404 Records
-
1997 (4) TMI 4 - SUPREME COURT
The question whether there was real accrual of income to the assessee-company in respect of the enhanced charges for supply of electricity has to be considered by taking the probability/improbability of realisation in a realistic manner - Tribunal rightly held that the claim at the increased rates on the basis of which necessary entries were made represented only hypothetical income and the impugned amounts as brought to tax by the Officer did not represent the income which had really accrued
-
1997 (4) TMI 3 - SUPREME COURT
Whether the amount directed under section 172, clause (7), of the Income-tax Act, to be treated as a payment in advance of the tax leviable for the assessment year in question, would carry interest as the amount of advance tax would under section 214 if the same is payable under sections 207 to 213 - Held, yes
-
1997 (4) TMI 2 - SUPREME COURT
Tribunal was justified in holding that underwriting commission in the case of shares held by the assessee itself and not actually subscribed by others was reducing the cost of the shares in the hands of the assessee and was not separately taxable as the assessee's income of that year
-
1997 (4) TMI 1 - SUPREME COURT
Whether, section 20 of Wealth-tax Act makes a departure from the personal law governing partition of Hindu undivided family and applies even in cases where severance in status is claimed to have taken place before coming into force of the Wealth-tax Act - Held, yes
....
|
|