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Home > Cases Phrase: computable Year: 1965 Page 1 of about 300 results (0.015 seconds)S. S. Sivan Pillai and Others Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Aug-02-1965
Reported in: [1966]61ITR179(Mad)
..... to the benefit of exemption under section 15c and that the computation of the companys income under section 10 for the relevant ..... section 10 as directed by section 15c 3 and into such computation the carry forward losses including previous years unabsorbed depreciation under ..... depreciations under section 10 2 vi cannot be allowed in computing the profits or gains because proviso b to that clause .....
Tag this Judgment! Ask ChatGPTShaik Md. Shaffi Barry Vs. Income-tax Officer, d Ward Calcutta, and An ...
Court: Kolkata
Decided on: Jun-10-1965
Reported in: [1967]64ITR464(Cal)
..... 1959 60 1960 61 and 1961 62 the income tax officer had computed the tax at the maximum rate without specifying in the orders ..... the demand notice under section 29 made it plain that tax was computed at the maximum rate the same submission was made with regard ..... if the appellant has been wrongly assessed and his liability has been computed and fixed at a higher rate the appellate authority under the act .....
Tag this Judgment! Ask ChatGPTKrishnadas Vithaldas Sanjanwala Vs. the State of Gujarat and ors.
Court: Gujarat
Decided on: Oct-15-1965
Reported in: (1966)7GLR244
..... both the surplus land and the total land has to be computed by reference to the appointed day the argument against this ..... the list accompanying the notice will include the surplus land as computed under section 15 then comes the important section 21 the language ..... the list viz of publication of general and individual notices the computation of the total and the surplus lands have all to be .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City Ii Vs. Bombay State Co-operati ...
Court: Mumbai
Decided on: Feb-10-1965
Reported in: [1966]59ITR31(Bom)
..... society mean all profits and not necessarily profits which are computable under a specific head such as profits and gains of ..... but for the said explanation would include not only the profits computable under section 10 but all profits the explanation proceeds to ..... only the classification prescribed by the indian income tax act for computation of income 12 even assuming therefore that mr joshi is .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Gujarat Vs. Arun Industries
Court: Gujarat
Decided on: Aug-19-1965
Reported in: [1966]61ITR241(Guj)
..... mind that there are three distinct steps in assessment proceedings i computation of the taxable income ii determination of the tax payable and ..... registered or unregistered but after the income of the firm is computed or assessed under one of the earlier sub sections sub ..... of an industrial undertaking to which this section applies shall be computed in accordance with the provisions of section 10 4 the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Madras Vs. United India Life Assurance Com ...
Court: Chennai
Decided on: Nov-15-1965
Reported in: [1966]62ITR610(Mad)
..... life insurance business in the previous year and provides for computation separately of the income from such business since we have ..... the fair market value on the same basis as adopted for computing the compensation in accordance with the first schedule to the ..... per cent limited by the explanation was only for purposes of computation of compensation for acquisition of assets under the life insurance .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax (Central), Calcutta Vs. Moon Mills Ltd.
Court: Supreme Court of India
Decided on: Oct-26-1965
Reported in: AIR1966SC870; [1966]59ITR574(SC); [1966]2SCR393
..... for the company contented that there was a real distinction the computation profits on the principal of the commercial accounting and the ..... on mercantile basis irrespective of receipt or realisation profits must be computed on the accrual basis under third proviso to the section ..... upon the basis of which the profits or gains are computed under this section if the concept of the mercantile system .....
Tag this Judgment! Ask ChatGPTState Bank of India Vs. Income-tax Officer, a Ward.
Court: Kolkata
Decided on: Jan-14-1965
Reported in: [1965]57ITR235(Cal)
..... from foreign income outside both the countries was included in the computation of income of both the countries with the result that ..... assessment even if it in the pakistan assessment that income was computed at a lower figure alternatively he contended that if pakistan ..... consideration then the net assessable income in india should have been computed by including therein rs 10 37 c86 namely the amount .....
Tag this Judgment! Ask ChatGPTC. G. Krishnaswami Naidu Vs. Commissioner of Income-tax, Madras.
Court: Chennai
Decided on: Sep-06-1965
Reported in: [1966]62ITR686(Mad)
..... say that submission of the bills and acceptance thereof and the computation of the commission payable to the assessee did not pertain to ..... to the assessee this only had the effect of postponing the computation he says and the bills and their acceptance were not a ..... bills submitted and accepted as we already indicated not only the computation of the total commission depended on those bills but also the .....
Tag this Judgment! Ask ChatGPTMacneill and Berry Ltd. Vs. Commissioner of Wealth Tax
Court: Kolkata
Decided on: Jan-29-1965
Reported in: AIR1966Cal6,[1966]59ITR209(Cal)
..... from the total value of the assets for the purpose of computing the company s not wealth alternatively it was argued that since ..... assessee on the valuation date other than those specifically mentioned the computation is to be done under section 7 under sub section 1 ..... and the liabilities is worthless the same consideration cannot apply to computation of the value of the assets of the business as a .....
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