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Showing 81 to 100 of 102 Records

• 1971 (3) TMI 22 - ANDHRA PRADESH HIGH COURT
  

  Loss of money by theft - mere keeping of certain amounts of money in the business premises is not incidental to the business activity - loss was not incidental to the assessee's business - so it is not admissible deduction

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• 1971 (3) TMI 21 - DELHI HIGH COURT
  

  Policies of personal accident insurance taken by the employers for their employees to meet the contingency of paying compensation for injuries or death - premium paid on such policies could not be assessed in the hands of the employee as " perquisite "

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• 1971 (3) TMI 20 - ALLAHABAD HIGH COURT
  

  Application under section 151, Civil Procedure Code, praying the court to recall its order as reference was returned unanswered - held that section 151, Civil Procedure Code deals with advisory jurisdiction of the court under the Income-tax Act, so it is not applicable - it cannot be said that the order was a purely administraive order, so that section 21, General Clause Act, may be attracted - application is rejected as incompetent

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• 1971 (3) TMI 19 - ALLAHABAD HIGH COURT
  

  Income-tax Officer refers penalty proceedings to Inspecting Assistant Commissioner - Inspecting Assistant Commissioner wrote the words "no penalty" and consequently ITO noted "penalty dropped" - ITO's order canot be revised by Commissioner under his jurisdiction u/s 263

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• 1971 (3) TMI 18 - DELHI HIGH COURT
  

  Assessee, a medical practitioner and skin specialist - expenditure incurred in connection with his foreign tour was a revenue expenditure entitled to deduction in computing his professional income - assesse, an tenant of flat receiving the amount from occupants is casual and non-recurring nature exempt from tax under section 4(3)(vii) of the Indian Income-tax, Act, 1922

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• 1971 (3) TMI 17 - RAJASTHAN HIGH COURT
  

  HUF - property - source - Whether Tribunal was right in holding that the property acquired in the name of Smt. Rukmani Devi, a member of the Hindu undivided family, did not belong to the assessee and also in excluding the unexplained investment in such property along with the rental income from the assessee's total income

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• 1971 (3) TMI 16 - ALLAHABAD HIGH COURT
  

  Interest payable on borrowed capital for the purchase of shares - legal expenses in defending the right to the shares - whether such expenditure are deductible

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• 1971 (3) TMI 15 - ALLAHABAD HIGH COURT
  

  Sugar factory - Whether, on the facts and in the circumstances of the case, the sum of Rs. 15,300 spent on the construction of kachcha roads and one temporary culvert was revenue expenditure admissible under section 10(2)(xv) of the Act

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• 1971 (3) TMI 14 - MADRAS HIGH COURT
  

  Rectification of partner's assessment on the basis of reassessment - period of limitation available is from the date of the order of the corrected or rectified assessment of the firm - firm's assessment has been validly reopened u/s 35(1) and in consequence the rectification of the order of assessment on the assessee as partner of the firm is competent - such a reopening of the assessee's tax liability is well within time as well

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• 1971 (3) TMI 13 - PATNA HIGH COURT
  

  Applications challenging the assessment made against the petitioner under the Bihar Agricultural Income-tax Act, 1948 - opportunity of being heard was not given to the assessee - validity of assessment

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• 1971 (3) TMI 12 - KERALA HIGH COURT
  

  Jurisdiction Of High Court - case involves the interpretation of section 205 of the Companies Act, 1956, - revenue raised a preliminary objection that this writ petition should not be entertained in view of the pendency of the appeal, which gives an adequate remedy to the company - held that HC could not interfere in the matter under article 226 and the assessee should have pursued the remedy of appeal

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• 1971 (3) TMI 11 - KERALA HIGH COURT
  

  Best judgment assessment made by rejecting regularly maintained accounts - Whether Tribunal was right in rejecting the trading results of the applicant without it being established that there was any suppressed turnover - Whether the Tribunal was right in holding that the mahimai collections which were utilised for the purpose of charity represented the trading profit of the applicant

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• 1971 (3) TMI 10 - ALLAHABAD HIGH COURT
  

  Estate Duty Act, 1953 - Whether the value of the haveli was correctly included in the principal value of the estate of the deceased, as the value of property deemed to pass on his death under section 10 of the Act

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• 1971 (3) TMI 9 - MADRAS HIGH COURT
  

  Items Nos. 14 and 17 in Form 34A are to be found in a completed document referred to as the document in section 230A - Items 14 and 17 of Form No. 34A in Appendix II to Income-tax Rules, 1962 are not ultra vires of section 230A - a writ of certiorari cannot be issued - writ petition is dismissed

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• 1971 (3) TMI 8 - ALLAHABAD HIGH COURT
  

  High Court has jurisdiction under section 66(4) of Indian Income-tax Act, 1922 and section 27(5) of the Wealth-tax Act to require the Tribunal to give a finding of fact on the issues not considered by it - held that, interest of the assessee in the trust fund amounted to an annuity exempt under section 2(e)(iv)

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• 1971 (3) TMI 7 - MADRAS HIGH COURT
  

  Order of attachment of immovable property passed - petitioner is seeking for a writ of prohibition against the respondents from giving further effect to the impugned notice - facts undoubtedly disclose that the respondent who issued the impugned order did have jurisdiction in law to act and exercise his power in the manner he did - such a power being available to the Tax Recovery Officer, no writ of prohibition can issue - petition dismissed

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• 1971 (3) TMI 6 - ALLAHABAD HIGH COURT
  

  Gift made by transfer entries in the books of the assessee-firm - validity of gift - held that ransfer can be made in the books of the donor by making debit entry in the donor's account and making corresponding credit entry in donee's accounts - therefore, gifts in question were valid gifts

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• 1971 (3) TMI 5 - ALLAHABAD HIGH COURT
  

  HUF converted into partnership firm - Whether, on the facts and circumstances of the case, the amount of interest standing to the credit of each minor son of the assessee in the said firm was rightly included in the income of the assessee under section 64 of the Income-tax Act, 1961 - Hele, no

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• 1971 (3) TMI 4 - ALLAHABAD HIGH COURT
  

  Leviability of penalty u/s 271(1)(a)

  
  
  ... ...
  ... ... ..... 962, and any assessment proceeding taken by the Income-tax Officer could be taken only after that date. There is nothing to show that the assessment proceeding in respect of the two years was completed before April 1, 1962. A similar question arose before the Supreme Court in Jain Brothers v. Union of India and that court held that, upon the terms of section 297(2)(g), the only possible conclusion was that the penalty proceedings had to be initiated and the penalty imposed in accordance with section 271 of the Act of 1961. That decision was followed by the Supreme Court in Commissioner of Income-tax v. Singh Engineering Works Pvt. Ltd. The same view has been taken by a Bench of this court in Commissioner of Income-tax v. Singhal Bros. Accordingly, we answer the question referred in the negative, against the assessee and in favour of the Commissioner of Income-tax. As the assessee has not appeared before us, there is no order as to costs. Counsel s fee is assessed at Rs. 200.

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• 1971 (3) TMI 3 - ALLAHABAD HIGH COURT
  

  Gift Tax Act, 1958 - nclusion of the value of the zamindari compensation bonds in the value of total tax able gift

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