Chargeable - Judgment Search Results

Union of India (Uoi) Vs. Mrs. Marcia E. Dutta

Court: Guwahati

hansaria j 1 mrs marcia e dutta is by birth an american lady she married shri b k dutta and...

Ralston Vs. Robinson

Court: US Supreme Court

ralston v robinson 454 u s 201 1981 u s supreme court ralston v robinson 454 u s 201 1981...

Gujarat Narmada Valley Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1982)2ITD515(Ahd.)

..... that the mere application of the double taxation avoidance agreement would not lead to non chargeability in the first place these payments are for professional or management services the assessee has ..... tax avoidance agreement as a whole the payment made to the non resident was clearly chargeable to tax royalties management charges and remuneration for labour or personnel services do not come .....

Apoorva Shantilal (Huf) (Wtr No. 7 of 1980) Arun K. Parikh (Wtr No. 19 ...

Court: Gujarat

Reported in: (1982)28CTR(Guj)123; [1982]135ITR182(Guj)

..... on any property in respect of which wealth tax is not chargeable has to be excluded while computing the net wealth of the ..... while computing the assessees net wealth is inescapable whether the tax is chargeable or whether it is payable in respect of a property there ..... that the words in respect of which wealth tax is not chargeable have reference to only those properties which are excluded from the .....

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court: Kolkata

Reported in: (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

..... as otherwise provided by this act corporation tax shall not be chargeable on dividends and other distribution of a company resident in the ..... deduction provided that in the case of preference dividends the tax chargeable and the amount of income represented by the dividends shall be ..... however for the year of assessment after 1965 66 shall be chargeable under a new schedule f in respect of dividends and .....

international Instruments (P.) Ltd Vs. Commissioner of Income - Tax, K ...

Court: Karnataka

Reported in: (1981)23CTR(Kar)125; [1982]133ITR283(KAR); [1982]133ITR283(Karn)

..... provides for the levy of a tax called surtax on the chargeable profits of a company during the relevant year as exceeds ..... statutory deduction provided at the rates in the third schedule iii chargeable profits of a company is required to be ascertained in ..... from the basis for allowing statutory deduction and computation of net chargeable profit liable to surtax and the amount of tax payable under .....

Sixth Income-tax Officer Vs. R. Sethuraman

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD148(Mad.)

..... allowing the deduction under section 16 i out of the amount chargeable under the head salaries it was submitted that though the ..... plain meaning of the section according to section 16 the income chargeable under the head salaries shall be computed after making deduction ..... in the section for excluding any portion of the amount chargeable under the head salaries in calculating the amount of deduction .....

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... has remained unabsorbed by reason of inadequacy of the total income chargeable to tax in the past assessment years and as pointed ..... does it mean commercial profits or gains or profits or gains chargeable to tax or does it have any other connotation it ..... result that though for the purpose of computing the total income chargeable to tax the depreciation allowance and development rebate which have been .....

Controller of Estate Duty, Bombay City-i Vs. Fakirchand Fatehchand Sac ...

Court: Mumbai

Reported in: (1981)25CTR(Bom)376; [1982]134ITR268(Bom)

..... provision at variance with them can be applied for determining the chargeable profits and gains all transactions encompassed by s 45 must ..... passing on the death of the deceased and was accordingly chargeable to estate duty the court repelled this contention holding that ..... deeming provisions property is deemed to pass estate duty becomes chargeable on its value under s 5 4 the charging provisions .....

Commissioner of Wealth-tax Vs. Narayandas J. Hemani

Court: Madhya Pradesh

Reported in: [1983]143ITR87(MP)

..... to any property in respect of which wealth tax is not chargeable under this act assets have been defined as under 2 e ..... to such debts only which are secured on any property not chargeable under this act according to the learned counsel the right or ..... because they constitute property in respect of which wealth tax is not chargeable after carefully examining this novel argument we are clear that it .....