Chargeable - Judgment Search Results

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... section 143 1 6 alternatively assuming that the interest was chargeable according to shri sathe the period would be from april ..... interest if any paid under section 140a towards the interest chargeable under this section ii thereafter interest shall be calculated at ..... the period and the amount on which the interest is chargeable under the respective machinery provisions as indicated above the rule .....

Bachhraj Factories Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)56ITD225(Mum.)

..... aforesaid last part of the explanation which related to the tax chargeable under a law in force in any country outside india ..... contemplated by those words has no logical connection with wealth tax chargeable under the wealth tax act 1957 the relevant portion of the ..... the first part of the explanation wealth tax means wealth tax chargeable under the wealth tax act act 1957 would not grammatically make .....

Assistant Commissioner of Vs. Northern India theatres Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD42(Delhi)

..... 95 376 which could not be purchased out of the income chargeable to tax amounting to rs 72 667 smt sarangi the learned ..... must be from the income from business or profession which is chargeable to tax the third condition is that the amount utilised or ..... asset automatically the money in its hands must be regarded as chargeable trading receipts the income tax officer overlooked that there may be .....

Minor Prahlad Ugardas Patel Oral Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53TTJ(Ahd.)115

..... those 17 oral specific deferred trusts of sch ii appellants is chargeable to tax at maximum marginal rate in the hands of ..... between beneficiary trusts c further interest under s 220 will be chargeable on the outstanding tax liability for the further period the aforesaid ..... actual payments will result in reduction in the amount of interest chargeable under s 220 or under other provisions of it act the .....

Balwant Singh Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1995)55ITD363(JP.)

..... payments for savings specially with the funds representing assessees income chargeable to tax as referred to at page 2446 of chaturvedi ..... donation under section 80g should be out of current income chargeable to tax 5 after having given our thoughtful consideration to ..... no link or connection with the funds representing assessees income chargeable to tax if the agricultural income may be utilised for .....

inspecting Assistant Vs. Lok Prakashan Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56ITD254(Ahd.)

..... all material facts necessary for his assessment for that year income chargeable to tax has escaped assessment for that year or b ..... consequence of information in his possession reason to believe that income chargeable to tax has escaped assessment for any assessment year he ..... the following shall also be deemed to be cases where income chargeable to tax has escaped assessment namely c where such income .....

Durametallic (India) Ltd. Vs. Assistant Commissioner of Income-tax.

Court: Chennai

Reported in: [1995]55ITD181(Mad)

..... under double taxation in the income tax assessment secondly for the purpose of computing the chargeable profits of the assessee company the assessing officer had allowed a deduction in respect ..... statutory deduction the first schedule to the contains the rules for computing the chargeable profits briefly stated chargeable profits are computed by taking as the starting point the total income computed .....

Cadell Weaving Mill Co. Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... and it is an inclusive definition in clause vi of the said section capital gains chargeable under section 45 is mentioned therefore argued the learned departmental representative there is no force ..... capital gains which are excluded from the definition of income but only those capital gains chargeable under the provisions of section 45 therefore it is significant that what are excluded under .....

Kanchanaganga Sea Foods Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1995)54ITD38(Hyd.)

..... accordingly 2 where the person responsible for paying any such sum chargeable under this act other than interest on securities and salary to ..... considers that the whole of such sum would not be income chargeable in the case of the recipient he may make an ..... general or special order the appropriate proportion of such sum so chargeable and upon such determination tax shall be deducted under sub section .....

Commissioner of Income Tax Vs. Ashok Leyland Ltd.

Court: Chennai

Reported in: [1995]216ITR26(Mad)

..... concern x the amount of any deduction from the income tax chargeable on the total income allowed under the annual finance act ..... of knowing the quantum of statutory deduction and accordingly to compute chargeable profits for the purposes of the surtax act one could think ..... account if any for capital computation for the purposes of the chargeable profit under the act so far as capital reserve and capital .....