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Showing 41 to 50 of 50 Records
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1967 (12) TMI 10
Agreement for avoidance, double taxation between India and Pakistan - foreign income - in calculating the abatement under Art. V, the whole income and not half the Pakistan income should be considered for comparing the taxes payable in that Dominion with that payable in India and then, only one-half of the lower tax is payable
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1967 (12) TMI 9
Petitioner under article 226 of the Constitution prays to direct the Income-tax Officer, to desist from taking recovery proceedings - It is a settled rule that the court will not allow a party to succeed, on a second application, when it has previously applied for the very same thing and failed, except in case of alteration in the form of a title or jurat in the affidavit
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1967 (12) TMI 8
Assessee is a partnership firm carrying on business in distribution and exhibition of films - expenses incurred in connection with the Silver Jubilee run - permissible for deduction under the provisions of s. 10(2)(xv)
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1967 (12) TMI 7
Whether the second proviso to clause (vii) of sub-section (2) of section 10 of the Income-tax Act does not apply to the case covered by section 12(3)- Held, yes
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1967 (12) TMI 6
Partial partition in the HUF - business of the HUF firm, KS was taken over by a partnership - non-division of the liabilities of the business - validity of partition - Whether the business M/s. KS constituted a firm, entitled to be registered
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1967 (12) TMI 5
Determining the value of the shares - s. 7 of the WT Act - Tribunal was not justified in law to follow the method involving the principle of `break-up` instead of the method involving the principle of `yield value`
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1967 (12) TMI 4
Liability towards wealth-tax calculated on the basis of wealth-tax return filed by the appellant is an admissible deduction under s. 2(m) for the purpose of computation of the net wealth of the appellant - Assessee's appeal is allowed
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1967 (12) TMI 3
Swiss company agreed with the assessee in consideration of payment of a `technical and research contribution for the use of its Indian patents and/or trade marks - payment made by the assessee to Ciba Ltd., Basle, in pursuance of the agreement is not an admissible deduction under the provisions of s. 10(2)
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1967 (12) TMI 2
Assessment of the firm originally made under 1922 Act as unregistered firm. Assessment rectified on the basis that firm was a registered firm - hence rectification of partners` assessment after repeal of 1922 Act. is saved by 1961 Act - assessee's appeal is dismissed
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1967 (12) TMI 1
Tribunal holding that the losses incurred prior to the reconstruction of the respondent-company are irrelevant for the purpose of application of s. 23A of the Act in subsequent years - Tribunal was not right in taking view that after adjustment of loss against capital the losses do not survive - Revenue's appeal is dismissed
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