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Showing 261 to 264 of 264 Records
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1986 (1) TMI 4
Whether provision for gratuity on the basis of acturial calculations is deductible - case is remanded to the High Court for a fresh consideration of the case to examine whether provisions of section 40A(7)(b)(ii) have been complied with
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1986 (1) TMI 3
Whether Tribunal was right in holding that the assessee was entitled to the deduction of the estimated gratuity payable to non-working journalists if it is established that the provision for payment of gratuity is based on legal and scientific basis - case relates to the assessment year 1969-70 and is, therefore, governed by the statute as it existed before the insertion of sub-section (7) in section 40A - HC is justified in answering the question in the affirmative, in favour of the assessee
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1986 (1) TMI 2
Appeal raises the question of granting registration to the appellant firm (the assessee) under section 26A - some of the partners are benamidars - firm is held to be not a genuine one, hence registration cannot be granted
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1986 (1) TMI 1
Held that interest on sticky advance debited to customers but credited to suspense account is assessable to tax - Held that appreciation in the value of foreign balances on account of devaluation of rupee is taxable because it is part of business profits of assessee who is engaged in the business of buying and selling foreign exchange
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