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Showing 61 to 68 of 68 Records

• 1965 (10) TMI 8 - PUNJAB AND HARYANA HIGH COURT
  

  Whether partner was a stranger in respect of the income-tax proceedings against Ambala Flour Mills - Held, no

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• 1965 (10) TMI 7 - MADRAS HIGH COURT
  

  Sale of land in separate plots - surplus from sale of the land did not result from any trade or business in land carried on by the assessee or from any transaction which may properly be described as an adventure in the nature of trade - not incldible as "profits or gains of business"

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• 1965 (10) TMI 6 - PUNJAB HIGH COURT
  

  Challenge to a protective assessment with a prayer that it should be set aside - held that it ought to be raised before the taxing authorities and cannot appropriately be allowed to be urged before the High Court in a petition under art. 226 - petition accordingly also fails and is dismissed

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• 1965 (10) TMI 5 - MADRAS HIGH COURT
  

  Rubber Estate - Money Lending, Purchase And Sale - it cannot be hold that the asset was a stock-in-trade and the income in question is chargeable to tax as a revenue receipt

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• 1965 (10) TMI 4 - MADRAS HIGH COURT
  

  Partition of HUF - Money Lending Business - it cannot be hold that what was obtained as capital at the partition was given such treatment as to invest it with the character of stock-in-trade of the money-lending business

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• 1965 (10) TMI 3 - MADRAS HIGH COURT
  

  Summons - statement - person made a statement before the Income tax officer that he was willing to disclose it - court can not issue summons to the Income tax officer for the statement - held that the statement could not be summoned

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• 1965 (10) TMI 2 - MADRAS HIGH COURT
  

  Applicability of section 16(3)(a)(iii) - whether the income from the house property in Bunder Street, Madras, is taxable in the assessee's hands

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• 1965 (10) TMI 1 - ALLAHABAD HIGH COURT
  

  whether the petitioners, appointed by the court as joint receivers upon the decease of the previous receiver, can be assessed in respect of income chargeable for an assessment year prior to their appointment

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