Case Laws |
Home Case Index All Cases Income Tax Section Wise 1968 1968 (10) This
|
Advanced Search Options
Case Laws
Showing 81 to 84 of 84 Records
-
1968 (10) TMI 4 - KERALA HIGH COURT
Estate Duty Act, 1953 - value of the forest lands - inclusion in total value of the estate for the purpose of estate duty
-
1968 (10) TMI 3 - GUJARAT HIGH COURT
Expenditure was incurred by the company with a view to earn profits from the same methods and processes as before - this is not a case where the expenditure was incurred with a view to enlarge the goodwill of the company or to permanently improve the assets of the concern - allowable as revenue expenditure
-
1968 (10) TMI 2 - ALLAHABAD HIGH COURT
Validity of the order passed by the Tribunal under the signature of four of its members ... ... ... ... ..... r of the Tribunal. It must, therefore, be held that the appeals were disposed of by four Members of the Appellate Tribunal sitting together. We hold that the order passed by the Tribunal, dated July 8, 1958, under the signatures of four Members is invalid. In view of our answer to question No. 2, the various connected appeals filed by the assessee will have to be reheard by a Bench of the Appellate Tribunal properly constituted. The newly constituted Bench will have to reconsider the question whether the assessee is liable for the whole of the income from the business styled as Radha Vilas Karyalaya. Since the Tribunal will have to deal with question No. 1 afresh, we need not answer question No. 1 at all. Question No. 1 may be left open. We do not answer question No. 1 for the reasons given above. Our answer to question No. 2 referred to this court is in the negative. The applicant shall receive from the Commissioner of Income-tax, Lucknow, Rs. 200 as costs of this reference.
-
1968 (10) TMI 1 - SUPREME COURT
Plea that the provisions imposing liability to pay advance tax upon an agent of a non-resident infringe the equality clause of the Constitution has no substance - computation of advance tax is not dependent upon the completion of the previous year; it depends upon the rules prescribed by ss. 209, 210 & 212 - Assessee's petition is dismissed
|
|