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Showing 101 to 104 of 104 Records
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1967 (7) TMI 4 - SUPREME COURT
Assessee effected certain sales in British India under separate contracts and categories - Tribunal was right in holding that a proportionate part of the profits determined on sales grouped under items 3,4,5 and 9 in the assessment order by the application of r. 33 was assessable to income-tax - Revenue's Appeals allowed. Case remanded
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1967 (7) TMI 3 - SUPREME COURT
Income-tax Amending Act 1 of 1959 - Whether, the argument of the respondent with regard to the legal effect of the Amending Act of 1959 is within the frame-work of the question already referred to the High Court - Appeal allowed - Case remanded to the High Court for examining the question of law referred to it after considering the impact of the Amending Act of 1959
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1967 (7) TMI 2 - SUPREME COURT
Assessee contended that the ITO had no jurisdiction to issued notices as he had submitted all the informations - High Court quashed the notices - HC rightly quashed the notices - Revenue appeal dismissed
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1967 (7) TMI 1 - SUPREME COURT
Reassessment notice - ITO can proceed to assess or reassess such escaped income after four years from the close of the assessment year - appeal of revenue is allowed - order passed by the High Court is set aside
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