Chargeable - Year 2003 - Judgments

Jun 06 2003 (TRI)

Birla Tyres Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jun-06-2003

Reported in: (2004)267ITR1(Kol.)

..... that section 86 clearly provides that where no income tax is chargeable on the total income of the assessee the share of a ..... of investment in the association or body shall in computing his share chargeable under the head profits and gains of business or profession in ..... proviso to section 86 provides that where no income tax is chargeable on the total income of the association the share of the .....

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May 28 2003 (TRI)

Birla Tyres Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: May-28-2003

Reported in: (2004)88ITD1(Kol.)

..... that section 86 clearly provides that where no income tax is chargeable on the total income of the assessee the share of a ..... time if its income exceeds the maximum amount which is not chargeable to income tax the assessment in the case of an association ..... investment in the association or body shall in computing his share chargeable under the head profits and gains of business or profession in .....

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May 29 2003 (TRI)

Dcit Vs. S.G. Investments and Industries

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: May-29-2003

Reported in: (2004)89ITD44(Kol.)

..... distributed or paid by a company to its shareholder was chargeable to tax under the head income from other sources irrespective ..... during the relevant year are permissible deduction in computing the income chargeable under the head income from other sources 13 regarding the ..... thereof under section 57 iii against dividend income which was chargeable to tax under the head income from other sources to .....

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Aug 29 2003 (TRI)

Maharashtra State Electricity Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-29-2003

Reported in: (2004)90ITD793(Mum.)

..... recipient or for determination of appropriate proportion of such sum so chargeable or for grant of certificate authorising recipient to receive the ..... comes to play where the person responsible for paying any sum chargeable under this act other than salary to a non resident ..... that is to say receipts which had the character of income chargeable itself as such to tax and receipts against which expenses .....

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Oct 17 2003 (TRI)

The Jt. C.i.T., Special Range-13 Vs. Tata Finance Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Oct-17-2003

Reported in: (2004)91ITD9(Mum.)

..... tax the assessee corporation in its returns for the assessment years under consideration had shown chargeable interest which did not include interest on government of india securities debentures and bonds the ..... and advances includes debentures bonds and government securities and as such interest on these is chargeable to interest tax firstly if it was the intention of the legislature to include .....

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Dec 20 2003 (HC)

Duli Chand Singhania Vs. Assistant Commissioner of Income Tax

Court: Punjab and Haryana

Decided on: Dec-20-2003

Reported in: (2004)188CTR(P& H)90; [2004]269ITR192(P& H)

..... of the aforesaid explanation which provides that cases where income chargeable to tax has been underassessed or where such assessed income ..... the belief reasonably entertained by the ao that any income chargeable to tax has escaped assessment for that assessment year however ..... the relevant words in the proviso are unless any income chargeable to tax has escaped assessment for such assessment year by .....

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Nov 10 2003 (TRI)

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Nov-10-2003

Reported in: (2004)90ITD344(Hyd.)

..... thereof subject nevertheless to the payment of rents rates taxes assessments dues and duties now chargeable upon the same or which may hereafter become payable to the government municipality or any ..... no existing principle or provision at variance with them can be applied for determining the chargeable profits and gains all transactions encompassed by section 45 must fall under the governance of .....

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Jul 21 2003 (TRI)

Yagyawati Jayswal Family Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jul-21-2003

Reported in: (2004)89ITD199Cal

..... 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 ..... if the assessing officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year he .....

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Mar 07 2003 (TRI)

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-07-2003

Reported in: (2003)79TTJ(Kol.)915

..... in that year provided that in computing the profits and gains chargeable under the head profits and gains of business profession or ..... and notwithstanding that the date is so extended interest shall be chargeable in accordance with the provisions of sub section 8 1a ..... the tax deductible at source under section 192 from the income chargeable under the head salaries has been deducted from that income .....

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Feb 28 2003 (TRI)

Vidarbha Irrigation Development Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-28-2003

Reported in: (2005)93ITD184(Nag.)

..... was that the assessee cannot seek to set off the income chargeable under the head income from other sources or income from house ..... was construed by the assessing officer as income from house property chargeable to tax under the said head under section 22 of the ..... contention under section 57 of the i t act the income chargeable under the head income from other sources shall be computed after .....

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