Leader Engineering Works Industrial Town Vs Commissioner of Income Tax
.... tual position, the Tribunal found as a fact that the entries regarding the transfer of the development rebate reserve to the capital account of the partners were made on 31st December, 1971, and the plea that the said entries were made on a later date, was negatived. That being so, the development r ...
High Court Of Punjab And Haryana At Chandigarh
Commissioner of Expenditure Tax Vs Rao Raja Vikram Singh
.... Expenditure-tax made an application to the Tribunal to refer to this court the question of law arising out of the order of the Tribunal dated April 7, 1970, and the Tribunal allowed the application and has made this reference. 4. The learned counsel for the Commissioner has urged that the income ...
Rajasthan High Court (Jaipur Bench)
State of Rajasthan Vs Board of Revenue and Others
.... thly reason for condoning such a long delay. The Board of Revenue was, therefore, perfectly justified in holding that even on the assumption of all the legal submissions made by the learned Counsel for the appellants, delay of 55 days for applying for certified copy after preparation of the decree-s ...
Rajasthan High Court
Commissioner of Expenditure-tax Vs Rao Raja Vikram Singh
.... enditure-tax made an application to the Tribunal to refer to this court the question of law arising out of the order of the Tribunal dated April 7, 1970, and the Tribunal allowed the application and has made this reference. 5. The learned counsel for the Commissioner has urged that the income det ...
Rajasthan High Court (Jaipur Bench)
Vijai Hosiery Mills Vs The State of Rajasthan
.... nd prosecutions, etc. -- (1) If any person... (i) fraudulently evades or avoids the payment of tax or conceals his liability to tax; or... the assessing authority may direct that such person shall pay by way of penalty .... 7. The learned counsel urges that the petitioner had shown a turnov ...
Rajasthan High Court (Jaipur Bench)
Jai Narain Vs The Board of Revenue and Others
.... nd to correct any errors, which are shown to have been made in the map or field-book, in accordance with the rules made for the purpose by 1 he State Government. This section envisages merely the recording of changes and making correction of errors, which may have crept in the map or field-book, but ...
Rajasthan High Court (Jaipur Bench)
Controller of Estate Duty, Madras Vs B.S. Venkataraman
.... d up the law on the point as follows : "To avoid the conflict in the application of the ratio of the various Supreme Court cases as seems to have been done by some of the High Courts, we would like to clarify and elucidate some of the aspects and facets of the matter a bit further. When a proper ...
Madras High Court
Lucas India Service Ltd. Vs Commissioner of Income Tax, Madras
.... y a reserve so that it could not be deducted in arriving at the profits. It was pointed out that whether it was a provision or a reserve which was the subject-matter of the consideration in Commissioner of Income Tax Vs. Indian Steel Rolling Mills Ltd., was not strictly relevant in arriving at th ...
Madras High Court
Waterfall Estates Ltd. Vs Commissioner of Income Tax
.... come Tax Officer may determine having regard to the part so used. (2) Where any building, machinery, plant or furniture is not exclusively used for the purposes of the business or profession, the deductions under Sub-clause (ii) of Clause (a) and Clause (c) of Section 30, Clauses (i) and (ii) of ...
Madras High Court
Controller of Estate Duty Vs B.S. Venkataraman
.... rlier decisions and at page 463 summed up the law on the point as follows: To avoid the conflict in the application of the ratio of the various Supreme Court cases as seems to have been done by some of the High Courts, we would like to clarify and elucidate some of the aspects and facets of the m ...
Madras High Court
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