Subhas Chandra Bose and Others Vs E.S.I. Corporation and Others
.... unicipal Council and Another, . In this case it was held by the Supreme Court that where in a writ petition filed before the High Court it was alleged that the impugned action of the municipal authorities was unlawful, high-handed, arbitrary or unjust and no complicated questions of feet were rais ...
Calcutta High Court
COMMISSIONER OF Income Tax Vs BANK OF CHINA (IN LIQUIDATION).
.... o the assessment year 1975-76 was situated wholly in India and, that therefore, the assessee should have been treated as a resident in India within the meaning of section 6(3)(ii) of the Income Tax Act, 1961 ?" This court has answered the question in favour of the assessee by considering the prov ...
Calcutta High Court
DARJEELING DOOARS PLANTATIONS LTD. Vs COMMISSIONER OF Income Tax.
.... ded a right to obtain conveyance of immovable property, was property within the meaning of section 2(14) of the Income Tax Act, 1961. The same could be transferred from one person to another by way of assignment. (h) Commissioner of Income Tax Vs. Metal Corporation of India Ltd., . In this cas ...
Calcutta High Court
Income Tax Officer Vs Savitri Devi Seva Trust
.... judicate or decide questions of title involved in the intended transfer. It was submitted that appellant No. 1 had failed to proceed on the basis of relevant materials and considerations and had refused to issue the certificate u/s 230A of the said Act on extraneous and irrelevant grounds. 24. It ...
Calcutta High Court
Commissioner of Income Tax Vs Indian Press Exchange Ltd.
.... Co. Ltd. Vs. Commissioner of Income Tax, , which followed a still earlier decision of this court in the case of Commissioner of Income Tax Vs. Kanan Devan Hills Produce Company Ltd., . 3. In view of the aforesaid, we decline to issue any rule on this application which is rejected. 4. The ...
Calcutta High Court
Commissioner of Income Tax Vs Hindusthan Motors Ltd.
.... the assessee as an employer as well as a businessman and as such the same falls within the meaning of the term ''plant'' to justify the assessee''s claim to development rebate in respect of tube-wells for the assessment year 1971-72 is based on any legal evidence or whether such conclusion or findi ...
Calcutta High Court
Commissioner of Income Tax Vs Andhra Metal (P.) Ltd.
.... rospective effect from April 1, 1968. The said section reads as follows: " 80AA. Where any deduction is required to be allowed u/s 80M in respect of any income by way of dividends from a domestic company which is included in the gross total income of the assessee, then, notwithstanding anything c ...
Calcutta High Court
Commissioner of Income Tax Vs Ramdutt Ramkissendass
.... ion of the said amount of Rs. 76,649 being the provision for gratuity for its employees. The amount of gratuity provided for was calculated on the basis of a valuation made by qualified actuaries. This provision for gratuity was made in view of the West Bengal Employees'' (Payment of Compulsory Grat ...
Calcutta High Court
Swapan Dasgupta Vs Navin Chand Suchanti and Others
.... on, they would cease to hold their office. It was submitted that the above appeared to be the scheme of the statute. 39. Learned advocate for respondent No. 1 conceded that Section 255 of the Companies Act, 1956, provided an exception in the case of private companies to the general rule that the ...
Calcutta High Court
N.V. Philips'' Gloeilempenfabrieken Vs Commissioner of Income Tax (No. 2)
.... the true scope and effect of its earlier decision dated November 13, 1962, in ITA Nos. 1578 to 1581 and 1377 to 1380 of 1961-62 and the assessee''s admission solely based thereon or even otherwise, was right in upholding the view that 80% of such royalty income was taxable in India ?" 12. The que ...
Calcutta High Court
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