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Showing 61 to 63 of 63 Records

• 1970 (1) TMI 3
  

  Agricultural Income - determination of market value - It was not for the authorities to go into the market and bring on record the fact relating to the average price - It cannot be said that the authorities were not right in relying upon the facts which had been ascertained in the assessment of other sugarcane cultivating companies in arriving at a reasonable rate for calculating the market value of the produce of the company

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• 1970 (1) TMI 2
  

  Whether dividends on shares of the Miraj State Bank Ltd. transferred by the assessee to his sister and his material uncle in the first instance and subsequently transferred by them to the assessee's minor sons could be included in the assessee's total income u/s 16(3)(a)(iv)- Held, no

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• 1970 (1) TMI 1
  

  Gift Tax Act, 1958 - transfer of capital from the account of the assessee to the accounts of his three sons - there was a clear intention on the part of the assessee to divest himself in praesenti of the property and to confer it upon the sons - clearly, there was a gift in respect of each of the three sons - it was a transfer of property by the assessee to the sons and was taxable under the GT Act

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