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Showing 81 to 85 of 85 Records
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1972 (1) TMI 6
Whether Tribunal was justified in holding that part out of the interest paid by the assessee-company on capital borrowed by it, as is attributable to advances given by it to its two subsidiaries free of interest, is admissible as deduction u/s 36(1)(iii) - deduction not admissible
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1972 (1) TMI 5
Revenue Expenditure - partnership - goodwill was an asset of an enduring nature- it is a very ingenious attempt to avoid payment of tax by making it appear somehow that the payment of purchase money may be treated as payment of a royalty - The payments were in the nature of royalty and had to be treated as admissible deductions - Assessee's appeal allowed
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1972 (1) TMI 4
whether a Jain undivided family is included in the expression " Hindu undivided family " within section 3 - Held, yes - question referred is answered in favour of the revenue and against the assessee
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1972 (1) TMI 3
Capital Gains Tax - sale of properties at less than market value - Issue if the object of transfer was to avoid or reduce liability to tax does not involve application of any legal principles to the facts established by the evidence - hence it is not a question of law - Appeal of assessee s allowed - order of the High Court is hereby set aside
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1972 (1) TMI 2
Assessee takes property on lease, develops the same and submits the property - whether the income from subletting is business income or from other sources - answer to the question referred by the Tribunal is that the income in question was assessable under section 10 and not under section 12
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