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Showing 81 to 83 of 83 Records

• 1975 (2) TMI 3
  

  Trading Receipt - challenging the validity of six notices dated September 7, 1965, issued under section 148 - sanction for re-assessment accorded by the member after the work was transferred from the Chairman was valid - order of HC is set aside - appeal of revenue s allowed

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• 1975 (2) TMI 2
  

  Whether the capital loss could be determined and carried forward in accordance with the provisions of section 24, when the provisions of section 12B, itself were not applicable - capital loss could not be determined and the assessee is not entitled to the carry-forward benefit because capital gains did not form part of the total income revenue's appeal allowed

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• 1975 (2) TMI 1
  

  Whether the Municipal Property tax paid on vessels and other business assets by Japanese Shipping Company are deductible - deduction did not fall within the prohibition of section 4 of Income-Tax Amendment Act, 1972 - hence Municipal Property tax was allowable as a deduction u/s 10(2)(xv)

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