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Showing 421 to 426 of 426 Records

• 1997 (11) TMI 6 - SUPREME COURT
  

  Section 64 is attracted where it is found that the assets have been transferred directly or indirectly to the wife by the husband. But if it is shown that the transfer was for adequate consideration or in connection with an agreement to live apart, this section will not be attracted - There was no finding to show that the transfer was in connection with an agreement to live apart, so, section 64 are clearly attracted - hence income from the house property falls for inclusion in the total income

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• 1997 (11) TMI 5 - SUPREME COURT
  

  Registration - licence for the retail sale of country liquor - before entering into any partnership agreement, permission of the licensing officer was not taken - firm formed in violation of an express condition of the excise licence - firm was not valid - not entitled to registration u/s 185

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• 1997 (11) TMI 4 - SUPREME COURT
  

  Whether, on the facts and in the circumstances of the case and also considering the relevant provisions and the provision contained in sub-section (10) of section 139 which retrospectively came into force from April 1, 1986, the Tribunal is right in law in holding that the assessee is entitled to have the loss carried forward - Question whether Tribunal was justified in allowing carry forward of loss for two years are question of law and had to be referred.

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• 1997 (11) TMI 3 - SUPREME COURT
  

  Interpretation of the provisions of sub-section (4) of section 269UC whichis contained in Chapter XXC relating to purchase by the Central Government of immovable properties in certain cases of transfer - held that section 269UC(4) refers to defects which can be rectified and not a defect which renders agreement void and unenforceable - Appropriate Authority is directed to reconsider the matter

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• 1997 (11) TMI 2 - SUPREME COURT
  

  Guest House - depreciation - Whether, the Appellate Tribunal is right in law and on facts in directing the Assessing Officer to allow depreciation on guest house building and other assets - it is a question of law - Tribunal shall now draw up a statement of case and refer to the High Court the said question for decision

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• 1997 (11) TMI 1 - SUPREME COURT
  

  Tribunal is right in law in holding that issue of bonus shares from out of the development rebate reserve did not amount to distribution of profits within the meaning of section 34(3)(a)(i) and section 155(5)(ii)(a)

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