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Showing 441 to 444 of 444 Records
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1999 (3) TMI 5 - SUPREME COURT
Whether, the remuneration and commission received by Sri K. S. Subbiah Pillai was assessable in the hands of the assessee-Hindu undivided family - remuneration and commission that were earned by the karta were earned by him on account of his personal qualifications and exertions and not on account of the investment of the family funds and, therefore, should have held that the income could not be treated as the income of the Hindu undivided family.
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1999 (3) TMI 4 - SUPREME COURT
Whether the Tribunal was right in holding that, having regard to the notification u/s 104(3), the assessee was not liable to pay additional tax u/s 104 and the amounts realised by the assessee from the transfer of its import licences constituted sale proceeds derived by it from its export within the meaning of the Notification S.O. No. 3210, dated August 8, 1969, and, therefore, the assessee would be entitled to enjoy the exemption from the operation of the provisions of section 104 - Held, no
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1999 (3) TMI 3 - SUPREME COURT
ITO rejected the assessee's claim of higher depreciation @ of 15 % on machinery - Whether the Tribunal was right in law in holding that the words 'corrosive chemicals' employed in entry (ii) B (7) of Para III of Part I of Appendix I to the Income-tax Rules, 1962, contemplates not only free chemicals but also non-free chemicals of corrosive effect - held that ITO is not entitled to make statements on technical matters for which there is no material on record.
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1999 (3) TMI 2 - SUPREME COURT
Assessee company agreed to operate the hotel known as Hotel Oberoi Imperial, Singapore, for which the assessee-company was to receive a certain fee - assessee had given up its right to purchase and/or to operate the property - loss of source of income - Tribunal is correct in law in confirming the decision of the CIT (Appeals) that the receipt of Rs. 29,47,500 by the assessee from the receiver of the hotel in the course of the assessee's hotel operation business, is a capital receipt
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