Commissioner V New - Judgment Search Results
inland Revenue Commissioners Vs. Collco Dealings Ltd. Inland Revenue C ...
Court: Kolkata
Decided on: Mar-10-1960
Reported in: [1961]43ITR125(Cal)
there was in this country substituted for what was called super-tax a new designation, surtax, so that the provision to which I referred above, if … so far as relevant, was that a person who should prove to the satisfaction of the Inland Revenue Commissioners in England that he was a resident in the Irish Free State and not a resident in Great … accumulated profits, but a sum of income-tax (which might even have been larger) claculated by grossing up this vast dividend; but the right so to recover such a sum must - and I put this early in
Racecourse Betting Control Board Vs. Young (inspector of Taxes). Racec ...
Court: Kolkata
Decided on: May-07-1958
Reported in: [1960]39ITR553(Cal)
wholly and exclusively for the purposes of such trade.'It will be noticed that in the second paragraph the commissioners adhere to the language of the section, whereas in the first paragraph they do not. This is a … an encouragement to them so to do. It was clearly proved that the business done by the board varies in direct proportion to the number of runners on the races with which they are concerned, and that,
- ‹ Prev
- Next ›
AI Brief (18 sections) + Semantic Search - 7 days free