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Showing 61 to 66 of 66 Records
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1969 (7) TMI 6 - SUPREME COURT
Application for Reference - Procedure - Whether the conclusion of the Tribunal that the expenditure was wholly and exclusively incurred for the purpose of maintaining the goodwill and reputation of the assessee-company was based on no evidence or was perverse in the accepted sense of the term - case remanded
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1969 (7) TMI 5 - SUPREME COURT
Service of notice - reopening the assessment u/s. 33B - High Court has found after an examination of the evidence of the case that the appellant was given an opportunity of being heard - Assessee's appeal is dismissed
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1969 (7) TMI 4 - SUPREME COURT
Assessment made on the assessee in the status of a HUF in respect of income received by him as receiver could be justified notwithstanding the provisions of s. 41 - once valid proceedings are stated u/s. 34(1)(b) the ITO had not only the jurisdiction but it was his duty to levy tax on the entire income that had escaped assessment during that year - hence assessment made u/s. 34 is valid in law - assessee is not entitled to set off sum paid to the minors
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1969 (7) TMI 3 - SUPREME COURT
Whether the surplus realised by the sale of the shares of Aluminium Corporation of India Ltd., J. K. Investment Trust and Raymond Woollen Mills amounting in the aggregate to Rs. 3,99,587 or any part thereof was the revenue income of the assessee liable to tax under the Income-tax Act, 1922 - Held, Yes - Assessee's appeal dismissed
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1969 (7) TMI 2 - SUPREME COURT
Capital gains - proportionate share of the capital gains out of which the dividend was distributed to the shareholders of the company must be deemed exempt from liability to pay tax under s. 12 as dividend income liable to tax - Revenue's appeal dismissed
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1969 (7) TMI 1 - SUPREME COURT
Whether the search was mala fide - In the absence of anything to show that the documents seized were either replaced or tampered with, the irregularity of failing to place identification marks on several documents will not by itself supply a ground for holding that the search was mala fide - Revenue's appeal allowed by way of remand
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