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Showing 301 to 308 of 308 Records
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1993 (9) TMI 9
Industrial Company - Assessee claimed concessional rate of tax - whether the appellant has adduced any material to establish the basis upon which he claimed the said benefit.
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1993 (9) TMI 8
Appeal is preferred against the judgment and order of the Settlement Commission - Compensation received on termination of service - Reassessment notice - Commission was right in holding that a substantial portion of the said amount should be treated as taxable under and by virtue of Explanation 2 to section 7
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1993 (9) TMI 7
Whether Tribunal was right in holding that u/s 4(1)(a)(iii), it is the value of the assets which have been actually transferred by the assessee that should be included in the net wealth of the assessee, the transferor, although the form of assets transferred had undergone a change since the date of the transfer, and the value thereof, on the valuation date, is different- asset held neither by the assessee nor by the transferee on the valuation date could prove difficult to be valued.
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1993 (9) TMI 6
Construction of a dam - whether the assessee herein or the work undertaken by it can be characterised as an "industrial undertaking" - held that sub-clause (iii) of clause (b) of sub-section (2) of section 32A does not comprehend within its ambit construction of a dam, a bridge, a building, a road, canal and other similar constructions - A statute cannot always be construed with the dictionary in one hand and the statute in the other - investment allowance not entitled
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1993 (9) TMI 5
Voluntary Disclosure - Disclosure after search and seizure - appellant's declaration of concealed income was rightly rejected under section 3 and the High Court was justified in dismissing the appellant's writ petition there against.
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1993 (9) TMI 4
HUF - Whether Tribunal was right in holding that the income of the minor children of the assessee in the firm, Messrs. Harbhagwan Harbhajan Lal (Viramgeron), Chandigarh, was not includible in his individual capacity under section 64(1)(ii) of the Income-tax Act, 1961
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1993 (9) TMI 3
Liquidation of Company - assessee was a shareholder in a private limited company, received certain assets towards the shares held by him - in the light of the specific provision contained in sub-section (2) of section 46, the value of the assets received by the assessee was rightly and properly brought to capital gains tax.
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1993 (9) TMI 2
Amount paid for procuring manufacturing licence and permit for release of foreign exchange - failure to obtain the licences/permits, which entitled the appellant to refund of the amount - High Court held that the trading loss claimed by the appellant had occurred during the accounting year ending on April 30, 1962, and cannot be allowed in the assessment year 1964-65
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