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National and Grindlays Bank Ltd. Vs. Commissioner of Wealth-tax, Bomba ...
Mumbai
Mar-12-1977
Direct Taxation
Wealth Tax Act, 1957 - Sections 2 and 45
[1978]115ITR211(Bom)
Tulzapurkar, J.1. In this reference made to this court by the Tribunal and the section 27(1) of the Wealth-tax Act, 1957, two questions have been referred to us for our opinion which runs thus : '(1) Whether, on the … Tulzapurkar, J.1. In this reference made to this court by the Tribunal and the section 27(1) of the Wealth-tax Act, 1957, two questions have been referred to us for our opinion which runs thus
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax, Bombay Vs. Raghuvanshi Mills Ltd.
Mumbai
Mar-14-1975
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 3, 7, 7(1) and 7(2)
[1976]104ITR544(Bom)
assessments had been made in accordance with the global method of valuation prescribed in section 7(2)(a) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'). The Tribunal followed the principle laid down by this High Court in
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Jayalalitha
Chennai
Nov-16-1998
Direct Taxation
Wealth-tax Act, 1957 - Sections 2
[2000]243ITR652(Mad)
the wrong statutory provision. The provision with which we are really concerned with is Section 2(e)(2)(ii) of the Wealth-tax Act, 1957. That provision reads as under : '2. (e) 'assets' includes property of every description, movable or
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Wealth-tax Vs. Akshay Kumar Sanghi
Rajasthan
Aug-20-1985
Direct Taxation
Wealth Tax Act, 1957 - Sections 18(1) and 27(3)
[1987]163ITR43(Raj)
the assets or furnished inaccurate particulars of any asset within the meaning of Section 18(1)(c) of the Wealth-tax Act, 1957?' 5. The petitioner's case before us is that the petitioner sought reference of the following four questions :'1. … M.C. Jain, J.1. These are 4 applications under Section 27 of the Wealth-tax Act directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax, Madras Vs. Martinammal Machado
Chennai
Jul-24-1964
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 3, 4, 4(1), 5 and 27(1); Indian Stamp Act - Sections 25; Income Tax Act - Sections 16(1)
AIR1965Mad182; [1964]54ITR687(Mad)
Order accordingly. Direct Taxation - exemption - Sections 2, 3, 4, 4 (1), 5 and 27 (1) of Wealth Tax Act, 1957, Section 25 of Indian Stamp Act and Section 16 (1) of Income Tax Act - whether leasehold interest of
Tag this Judgment! AI Brief & AskAmiya Bala Paul Vs. Commissioner of Income Tax, Shillong
Supreme Court of India
Jul-07-2003
Direct Taxation
Income Tax Act, 1961 - Sections 55A, 116, 120, 131(1), 131(3), 133(6), 142(2), 256(2), 269B, 269C, 269F, 269G, 269J(1), 269J(2), 269L and 269L(2); ;Wealth Tax Act, 1957 - Sections 2, 8, 12A, 16A, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 23, 23(3A), 23A(1), 23(4), 24(6), 34AA, 35, 37, 37(1), 38 and 38(1); Code of Civil Procedure (CPC) , 1908 - Sections 75 to 78 - Order 26, Rules 1 to 8, 9 to 10C, 11, 12, 13 and 14; Taxation Laws (Amendment) Act, 1972
AIR2003SC2702; (2003)182CTR(SC)489; [2003]262ITR407(SC); JT2003(5)SC384; 2003(5)SCALE122; (2003)6SCC342
whom a requisition was sent by the Assessing Officer in this case, ie an officer appointed under the Wealth Tax Act, 1957. Section 2 Sub-section (r) of the Wealth Tax Act, 1957, defines 'Valuation Officer' as meaning a person appointed as a
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Mrs. Ida L. Chambers (Decd.) (Administr ...
Chennai
Jan-20-1972
Direct Taxation
Wealth Tax Act, 1957 - Sections 2 and 2(1); Transfer of Property Act - Sections 6; Income Tax Act
[1972]85ITR637(Mad)
the reference. Counsel's fee Rs. 250. (i) Direct Taxation - assessment - Sections 2 and 2 (1) of Wealth Tax Act, 1957, Section 6 of Transfer of Property Act, 1882 and Income Tax Act, 1961 - whether right of assessee to
Tag this Judgment! AI Brief & AskSarabhai Chemicals Pvt. Ltd. (Now Known as Sarabhai Holdings Pvt. Ltd. ...
Gujarat
Feb-06-2002
Direct Taxation
Income Tax Act, 1961 - Sections 34(1), 36(2), 64, 139, 139(8), 143(2), 143(3), 144(B), 144(B)(4), 145(1), 154, 209A, 209A(1), 209A(2), 210, 212, 212(2A), 212(3A), 215, 215(1), 217, 271(1), 271(1A), 271(1)(C), 273, 273(2) and 274; Income Tax Rules - Rule 40; Income Tax Act, 1922 - Sections 18(6), 18A(6) and 22(5); Wealth Tax Act, 1957 - Sections 14, 14(2), 18 and 18(1); Orissa Sales Tax Act
[2002]257ITR355(Guj)
: [1982]138ITR731(Guj) , which was rendered in context of the provisions of Sections 14 and 18 of the Wealth Tax Act, 1957, was cited for the proposition that the penalty was leviable under Section 18(1)(a) of the Wealth Tax Act … 75 of 1987 (which also relates to the Assessment Year 1979-80 pertaining to levy of interest under Section 215 of the Act), the Tribunal has referred the following question :'Whether the Appellate Tribunal has not erred in
Tag this Judgment! AI Brief & AskTrustees of Seth Hemant Bhagubhai Trust Vs. Commissioner of Wealth-tax
Mumbai
Jun-25-1990
Direct Taxation
Income Tax Act, 1961 - Sections 147 and 251(1); Wealth Tax Act, 1957 - Sections 2, 3, 14(2), 17(1), 21, 21(1), 21(4), 23(5) and 27(1)
[1991]190ITR494(Bom)
Mrs. Sujata v. Manohar J.1. This is a reference under section 27(1) of the Wealth-tax Act, 1957, relating to the assessment years 1958-59 to 1965-66.2. On Bhagubhai Mafatlal settled some of his properties on trust
Tag this Judgment! AI Brief & AskS. Gopalreddi Vs. Commissioner of Wealth Tax
Andhra Pradesh
Oct-29-1984
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 2(1), 3, 4, 4(1), 7 and 27(1)
(1985)48CTR(AP)247
(i) Direct Taxation - assessment - Sections 2, 2 (1), 3, 4 (1), 7 and 27 (1) of Wealth Tax Act, 1957 - wife of 'karta' of Hindu Undivided family (HUF) possessed in her individual capacity wealth of more than … by joint family in partnership firm through its 'karta' is an asset of family - in view of Section 2 (e), 2 (m) and 3 HUF cannot escape from inclusion of partnership interest in its wealth - held,
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