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Showing 81 to 85 of 85 Records

• 1972 (2) TMI 5
  

  Gift Tax Act, 1958 - share of the goodwill of the firm - assessee retired from the business without obtaining any consideration for the value of the goodwill of the business and that this amounted to a gift of the goodwill to his son – determination of value of goodwill

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• 1972 (2) TMI 4
  

  "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the amount of Rs, 3 lakhs transferred by the deceased to his grand-nephews was includible in the estate of the deceased that passed on his death ?" - As already stated, in our opinion, the subject-matter of the gift was an actionable claim. If the subject-matter was an actionable claim, the gift in favour of the donees was, complete and the donor was completely excluded from it, Therefore, section 10 is not applicable. We respectfully follow the decisions of this court in Controller of Estate Duty v. C. R. Ramachandra Gounder and Controller of Estate Duty v. N. R. Ramarathanam in preference to the view expressed by the Delhi High Court in Controller of Estate, Duty v. Prahlad Rai B.

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• 1972 (2) TMI 3
  

  Whether Tribunal was right in law in determining the value of the property in question on the basis of the rental value for a portion of the property and of the market value for the remaining portion of the property – held that Tribunal will have to consider the matter afresh

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• 1972 (2) TMI 2
  

  Assessee's account books relating to his transport business were burnt in a fire accident – allowability of claim for development rebate - mere loss of books of account cannot make the profit and loss account filed by the assessee unreliable for the purpose of s. 10(2)(vib), therefore claim for rebate is admissible

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• 1972 (2) TMI 1
  

  Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, his wife and minor daughter did not constitute a Hindu undivided family in law - question referred must therefore be answered in the negative in favour of the assessee and against the department

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