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Showing 261 to 271 of 271 Records

• 1987 (11) TMI 11 - MADRAS HIGH COURT
  

  Agricultural Income, Reference

  
  
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  ... ... ..... h rule 7(2)(a) and not 7(2)(b) of the Income-tax Rules, 1962 ? (ii) whether the assessee was not entitled to deduct the depreciation in respect of farm assets used by the assessee in its business ? In the assessee s own case, a similar case relating to an earlier year was decided against the assessee in CIT v. Thiru Arooran Sugars Ltd. 1983 144 ITR 4 (Mad). Hence, this petition is rejected with costs. Counsel s fee Rs. 250.

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• 1987 (11) TMI 10 - ANDHRA PRADESH HIGH COURT
  

  Agricultural Development Allowance, Deduction, Weighted Deduction On Expenditure

  
  
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  ... ... ..... or approving the superannuation fund, as the case may be and subject to such conditions as the Board may think fit to specify in cases where the contributions are not in the nature of annual contributions of fixed amounts or annual contributions fixed or, some definite basis by reference to the income chargeable under the head Salaries or to the contributions or to the number of members of the fund.... In this case, as has been rightly pointed out by the Tribunal, the payment has been made because of a mistaken short-payment in the earlier years. It is, certainly, a contribution on a definite basis, viz., in terms of the staff pension scheme on a percentage of salary and allowances. It is not payment as contemplated by the second part of clause (iv) of section 36(1) of the Act. The assessee is, therefore, entitled to claim a deduction for this payment. Our answer to question No. 3 is in the affirmative and against the Revenue. The reference is answered accordingly. No costs.

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• 1987 (11) TMI 9 - KARNATAKA HIGH COURT
  

  Business Expenditure, Deduction, Depreciation, Interest On Borrowed Capital, Investment Allowance, Question Of Law

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• 1987 (11) TMI 8 - KERALA HIGH COURT
  

  Agricultural Income Tax

  
  
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  ... ... ..... essee under the Agricultural Income-tax Act is liable to pay arrears of tax. The properties assigned to Subramanya Bhat, the transferee, can be proceeded against only if the conditions necessary therefor are satisfied, as enjoined in the proviso to section 23 of the Kerala Agricultural Income-tax Act. The learned single judge found that it was not shown that the transferor (Ganapathy Bhat) cannot be found or that the tax assessed On the transferor cannot be recovered from him. This is a condition precedent to invoke the proviso to section 23 of the Agricultural Income-tax Act. In the absence of such requisite, recovery proceedings against properties purchased by Subramanya Bhat and still in the hands of his widow, the respondent herein, was held to be incompetent and illegal. The reasoning and the conclusion arrived at by the learned single judge are justified in law. No interference is called for in this appeal. The appeal is without any merit. It is, accordingly, dismissed.

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• 1987 (11) TMI 7 - PUNJAB AND HARYANA HIGH COURT
  

  Offences And Penalties

  
  
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  ... ... ..... orting to act in the discharge of official duties or court, made a complaint. In this case, the Income-tax Officer (complainant) has filed this complaint acting as a public servant in the discharge of his official duties and, therefore, the requirement of examining the complainant and his witnesses is inapplicable. The complaint is, undoubtedly, at the instance of the Commissioner as required by the provisions of section 279 of the Income-tax Act, 1961. The trial court has, no doubt, passed a cryptic order saying Complaint presented today. It be registered and accused be summoned . This order of the trial court does not satisfy the provisions of section 204 of the Code as held in my order in the said writ petition. In view of my detailed order in the said writ petition, the order summoning the petitioner is bad and is not sustainable. This petition is, therefore, accepted and the summoning order is quashed. The trial court is directed to pass an order in accordance with law.

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• 1987 (11) TMI 6 - KERALA HIGH COURT
  
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  ... ... ..... has to be answered in the affirmative, that is, in favour of the Revenue and against the assessee. We do so. The Tribunal found that the facts of this case are similar to those in ITO v. Smt. N. K. Sarada Thampatty 1976 105 ITR 67 (Ker), and followed the decision of this court in that case. But that case has been impliedly overruled by the Supreme Court in the decision aforesaid. We direct the parties to bear their respective costs in these tax referred cases. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.

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• 1987 (11) TMI 5 - SUPREME COURT
  

  Salary received by an employee abroad - Section 80RRA - term "remuneration" - besides 'salary' term also includes the fees received for the consultation services rendered by the assessee - revenue appeal dismissed

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• 1987 (11) TMI 4 - SUPREME COURT
  

  Cash Credits - Income from Undisclosed Sources - Whether Tribunal was justified in holding that for the period covered by the old constitution, the income was assessable in the hands of the assessee as a registered firm - Whether there was any dissolution of the partnership on the date of death of Shri Sarabhai Chimanlal and that, therefore, there should be separate assessment till the date of his death - Whether the provisions of section 187(2) apply to the facts of the case

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• 1987 (11) TMI 3 - SC ORDER
  

  Trusts - settlement is made for life-tenant and remainder men - assessment u/s21(1) can be made of interest of its donees

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• 1987 (11) TMI 2 - SC ORDER
  

  Whether an order of an Income-tax Officer merges in the order of the Appellate Assistant Commissioner even in respect of those points decided by the Income tax Officer which are not the subject matter of the appeal before the Appellate Assistant Commissioner

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• 1987 (11) TMI 1 - SUPREME COURT
  

  Assessee is a Hindu undivided family - controversy in these appeals pertains to the allowance of and deduction for " repairs " in respect of house property at Delhi leased out to the Chinese Embassy under a deed of lease - Whether, the provisions of section 24(1)(i)(b) were applicable - assessee's appeal is dismissed

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