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Showing 41 to 44 of 44 Records

• 1970 (5) TMI 4
  

  Carry Forward & Set Off - to determine whether two lines of business constitute the " same business " within the meaning of section 24(2) of the Income-tax Act, the income-tax authorities must consider the inter-connection, inter-lacing, inter-dependence and unity furnished by the existence of common management, common business organisation, common administration, common fund and a common place of business

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• 1970 (5) TMI 3
  

  Receipt from the sale of teak trees for the purpose of planting the area with rubber is capital in nature and exempt from Agricultural IT Act - Assessee's appeal is allowed

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• 1970 (5) TMI 2
  

  Income-tax Officer held that the valuation by the company of the opening stock was in "clear violation of the terms of agreement between the vendors and the company" and added a sum of Rs. 33,000 representing the difference between the value of the closing stock - Tribunal was justified in holding that the sum of Rs. 33,000 forms part of the assessable profits of the assessee-company - Assessee's appeal is dismissed

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• 1970 (5) TMI 1
  

  Purchase of the right to collect arrears of rent and royalty cannot be considered as an income - sums receivable by the assessee as arrears of royalty and rent are not assessable as the income of the assessee

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