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Showing 301 to 304 of 304 Records
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1993 (3) TMI 4
Whether Tribunal was right in law in holding that the devaluation surplus earned by the assessee consequent to the settlement of the claim by the insurance company is not assessable as revenue receipt - Whether Tribunal was right in holding that the profit earned by the assessee on account of devaluation of Indian currency was not in the course of carrying on the business or incidental to the business
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1993 (3) TMI 3
Whether the income-tax assessments for the years 1946-47 and 1947-48 and excess profits tax assessments for the chargeable accounting periods ending November 4, 1945, and March 31, 1946, made on Messrs. Nagarmal Baijnath, a firm, which was dissolved and whose business was discontinued at the time of the assessments, were validly made
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1993 (3) TMI 2
Question of withdrawing the deduction granted earlier on account of the excess profits tax arose only after the Appellate Assistant Commissioner allowed the appeals - bar contained in sub-section (1D) of section 34 not applicable - Once the liability of the assessees under the Excess Profits Tax Act was held to be nil, the deduction given earlier had to be withdrawn and it was, accordingly, withdrawn under section 35(6)
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1993 (3) TMI 1
Whether a person who credits to the account of or pays to a contractor any sum payable by any of the organisations specified in section 194C(1) of the Income-tax Act, 1961 for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and the specified Organisation is liable to deduct two per cent. of such sum as income-tax as required under that sub-section.
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