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Showing 281 to 284 of 284 Records

• 1986 (7) TMI 4 - SUPREME COURT
  

  Registration - firm - assessee-firm was registered in 1945 under the Indian Income-tax Act, 1922. The registration was up to the assessment year 1961-62. There was a change in the constitution of the firm on the last day of the previous year relevant to the assessment year 1962-63 on November 8, 1961 - held that continuation of registration under 1961 consequent to filing Form No. 11A, is valid.

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• 1986 (7) TMI 3 - SUPREME COURT
  

  Winding up of company - attachment and auction - Whether the assessee is to be assessed on the balancing charge arising u/s 10(2)(vii) of the Indian Income-tax Act 1922 on account of the sale - whether assessee was not liable to capital gains - It cannot be said that there was no element of consent for the sale of the mill -sale of the mill attracted balancing charge under s. 10(2)(vii)

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• 1986 (7) TMI 2 - SUPREME COURT
  

  The assessee was the full proprietor of the two pieces of land and for an indefinite period. The reason for acquiring the land was no doubt to provide a ready supply of earth to the work site nearby, but there was nothing to prevent the assessee from continuing as owner of the land even after the railway contract had been executed and putting it to any other use - Land is not stock-in-trade, but a fixed asset and loss from its sale thereon is capital in nature.

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• 1986 (7) TMI 1 - SUPREME COURT
  

  Rectification of Mistake - New Industrial Undertaking - assessee omitted to claim relief u/s 84 - since records did not indicate that the assessee is entitled to relief under s. 84, the assessee cannot claim the relief subsequently under s. 154.

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