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Showing 61 to 65 of 65 Records
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1969 (11) TMI 5
Assessee had advanced a loan of Rs. 6,00,000 to Baraon Estate - assessee obtained a decree against Baraon Estate for a sum exceeding Rs. 6,00,000 on account of principal and interest - further sum of Rs. 89,687 which was received by the assessee was appropriated by the assessee towards principal - Income-tax Officer was bound to dispose of the matter on that basis
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1969 (11) TMI 4
Amounts paid by the customers of the assessee on account of dharmada or charity - fact that it was a compulsory levy does not, ipso facto, impress the same with the character of a trading receipt - money received were never his income, hence not liable to tax
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1969 (11) TMI 3
Distribution of the amount amongst members of the assessee family on the valuation date - excludible form the net wealth
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1969 (11) TMI 2
Article 20 of the Constitution of India - whether the penalty provisions under the new Act are more harsh and onerous than the corresponding provisions under the old Act - held, no
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1969 (11) TMI 1
Penalty - Imposition of a penalty for non-compliance with the notice under s. 22(2) - Whatever the stage at which the satisfaction is reached, the scheme of sections 274(1) and 275, is that the order imposing penalty must be made after the completion of the assessment. The crucial date, therefore, for purposes of penalty, is the date of such completion - assessee's appeal is dismissed
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