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Commissioner of Income-tax Bombay Vs. L. Armstrong Smith.

Court : Mumbai

Appellant : Commissioner of Income-tax Bombay

Respondent : L. Armstrong Smith.

Subject : Direct Taxation

Reported in : [1946]14ITR606(Bom)

STONE, C.J. - This is a reference under Section 66(1) of the Income-tax Act. The question referred to us is :-'Whether on the facts of the case the sum of Rs. 48,000 received by the assessee...

Commissioner Vs. Smith

Court : US Supreme Court

Appellant : Commissioner

Respondent : Smith

Subject : Land Acquisition

Commissioner v. Smith - 324 U.S. 695 (1945) U.S. Supreme Court Commissioner v. Smith, 324 U.S. 695 (1945) Commissioner of Internal Revenue v. Smith No. 371 Decided April 9, 1945 324 U.S. 695 ON PETITION FOR...

Commissioner Vs. Smith

Court : US Supreme Court

Appellant : Commissioner

Respondent : Smith

Subject : Land Acquisition

Commissioner v. Smith - 324 U.S. 177 (1945) U.S. Supreme Court Commissioner v. Smith, 324 U.S. 177 (1945) Commissioner of Internal Revenue v. Smith No. 371 Argued January 30, 31, 1945 Decided February 26, 1945 324...

Commissioner of Income-tax Vs. Smith, Kline and French (India) Ltd.

Court : Karnataka

Appellant : Commissioner of Income-tax

Respondent : Smith, Kline and French (India) Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1) and 40A(7); Income Tax Rules, 1962 - Rule 104

Reported in : 1991(1)KarLJ374

K. Shivashankar Bhat, J.1. The question referred to us under the provisions of the Income-tax Act, 1961, reads thus : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is...