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Showing 21 to 30 of 30 Records

• 1971 (6) TMI 10 - MADRAS HIGH COURT
  

  As the notice is directed against a non-resident incorporated company which is admittedly outside the jurisdiction of the Indian taxing authorities, the complaint of the petitioner that the respondent had no jurisdiction to issue such a notice is well-founded - respondent has no jurisdiction to issue the notice against an incorporated company which is admittedly in Ceylon and whose income as such is beyond the reach of the Indian authorities. In this view of the matter, the process has to be interdicted at its threshold - The rule nisi is made absolute and all these writ petitions are allowed

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• 1971 (6) TMI 9 - KARNATAKA HIGH COURT
  

  Mysore Agricultural Income Tax Act – method of accounting – cash system of accounting or point basis - whether the assessing authority can apply point basis for income from coffee crop - when assessee regularly follows cash system of accounting, ITO cannot adopt point basis for coffee crop alone

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• 1971 (6) TMI 8 - KARNATAKA HIGH COURT
  

  Mysore Agricultural Income Tax Act - issue of a notice under section 36 is a condition precedent to the validity of the assessment on agricultural income which has escaped assessment or has been under-assessed in the assessment year, and if no, such notice is issued or if the notice issued is invalid, the assessment is bad in law. As we have observed earlier, there were no notices issued to the assessee requiring him to furnish the returns under section 36 read with section 18(2) of the Act which is the condition precedent for initiating proceedings under section 36. Therefore, the entire reassessment proceedings ending with the assessments under revision are illegal and without jurisdiction

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• 1971 (6) TMI 7 - CALCUTTA HIGH COURT
  

  The amount of remuneration of directors and the manner of distribution thereof are both provided in the articles of association of the company. Payment of remuneration by virtue of any provision contained in the articles does not undoubtedly oust the jurisdiction of the Income-tax Officer under section 10(4A) and, by itself, in the absence of other relevant materials, may not sufficiently justify an amount paid. In view, however, of the fact that the total amount paid to the directors on account of remuneration and commission in the instant case is not unreasonable or excessive and is justified, the manner of distribution of the said total amount amongst the directors on the basis of the articles which constitute a valid agreement between the members themselves who also happen to be the directors and between them and the company, results in the smooth and efficient working of the company and avoids all kinds of possible hitches amongst them. As the payment of the total amount of remuneration inclusive of commission to the directors is justified in the facts of the instant case, the payment to the Rani of a larger sum in the matter of distribution of the total amount by agreement between the parties cannot be considered to be unjustified, particularly as such payment results in smooth working of the company on the basis of the articles.

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• 1971 (6) TMI 6 - ANDHRA PRADESH HIGH COURT
  

  Transfer of property by husband to wife for adequate consideration - whether the income from the property can be included in husband's hand under section 64(iii) of the Income-tax Act, 1961

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• 1971 (6) TMI 5 - ANDHRA PRADESH HIGH COURT
  

  Whether the share income of the minor son is liable to be included in the assessment of the father, i.e., the assessee, under section 64(iv) of the Income-tax Act, 1961

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• 1971 (6) TMI 4 - KERALA HIGH COURT
  

  Applications have been made by the official liquidator of the company in liquidation under section 446 of the Companies Act, 1956, read with section 460(4) thereof for necessary directions in respect of certain legal proceedings, which have been initiated by the Income-tax Officer against the applicant.

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• 1971 (6) TMI 3 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act - respondent has failed in his duty in not having entertained the revision petition and in not having disposed it of regularly and legally - subject-matter of the revision petition is remitted once again to the file of the Commissioner

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• 1971 (6) TMI 2 - MADRAS HIGH COURT
  

  Petitioner was a partner of the firm - originally the firm was assessed in the status of an unregistered firm but firm was given registration later - whether the partner's assessment could be rectified under section 35(5)

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• 1971 (6) TMI 1 - KERALA HIGH COURT
  

  Offence and prosecution - failure to credit the tax deducted at source from dividends within the time limits - whether criminal proceedings can be launched

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