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Showing 61 to 64 of 64 Records
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1969 (1) TMI 4
Assessee, an agent procuring paddy, paid levy, penalty for supply of paddy not conforming to quality requirements - Whether, the amount paid by the assessee by way of penalty to the Government of Orissa was an admissible deduction u/s 10(1) of the Income-tax Act, 1922 - Held yes
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1969 (1) TMI 3
Business of manufacture and sale of sugar and supply of electricity - an order for recovery was made under section 46(7) of the Income-tax Act, 1922 - argument that the movables were of no use to any person other than the purchaser of immovable property is without substance - sale of immovable property can not be resorted to only after adopting other methods - assessee's appeal is dismissed
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1969 (1) TMI 2
An order directing payment of additional super-tax by the respondent-company passing u/s. 23A of Indian IT Act, 1922 after four years of assessment year was not barred of limitation - Revenue's appeal is allowed
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1969 (1) TMI 1
Assessee took on lease premises for a term of 99 years on a monthly rental - receipt of Rs.55,200 by the assessee was capital receipt because receipt was having all the character of capital payment being paid as premium or salami - Assessee's appeal allowed
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