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Showing 281 to 284 of 284 Records
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1991 (8) TMI 4 - SUPREME COURT
Reassessment - reasons recorded by the Income-tax Officer on February 26, 1970, which run into more than 20 pages specifically state that the proposed action was under section 147(a) - reasons recorded by the Income-tax Officer justify the issue of the notice under section 147 (a) - assessee's contention that notice was issued under section 147(b) of the Act and not under section 147(a), is not accepted
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1991 (8) TMI 3 - SUPREME COURT
Whether the assessee-company running a cold storage could be held to be an industrial company for purposes of section 2(7)(c) of the Finance Act, 1973, and the First Schedule thereto - While, as a result of long storage, scientific examination might indicate loss of moisture content, that is not sufficient for holding that the stored articles have undergone process within the meaning of section 2(7)(c)
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1991 (8) TMI 2 - SUPREME COURT
Assessee purchased machinery and gave it on hire at rent - said machinery got burned - hirer paid insurance money to assessee - that insurance money even if exceeds cost of machinery, it cannot be said that capital gains were arose
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1991 (8) TMI 1 - SUPREME COURT
Winding up of company - sale proceeds of assets were deposited in a bank by liquidator - Whether the assessee is entitled to deduction of the whole or any part of the expenses incurred by the liquidator in the computation of the assessee's total income
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