Computer - Year 1962 - Judgments

Feb 16 1962 (HC)

Arthur Import Export Co. Vs. State of Madras

Court: Chennai

Decided on: Feb-16-1962

Reported in: [1963]14STC1022(Mad)

venkataraman j 1 this revision petition filed by messrs arthur import export co questions the assessment of the petitioners to...

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Feb 13 1962 (HC)

Sree Hanuman Investment Co. Ltd. Vs. Commissioner of Income-tax, West ...

Court: Kolkata

Decided on: Feb-13-1962

Reported in: [1963]48ITR915(Cal)

..... under any other head in that year provided that in computing the profits and gains chargeable under the head profits and ..... transactions which are in the nature of a business in computing profits and gains chargeable under the head profits and gains ..... any in any other business consisting of speculative transactions now computation of profits and gains of business profession or vocation is .....

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Jul 18 1962 (HC)

J.B. Greaves Vs. Commissioner of Income-tax, Bombay City I

Court: Mumbai

Decided on: Jul-18-1962

Reported in: [1963]49ITR107(Bom)

..... enhanced the amount of capital gains by rs 4 34 210 the computation made by the appellate assistant commissioner is as follows rs rs ..... therefore open to the tribunal to go into the question of computing the quantum of capital gain on the entire transaction and that ..... the said contention of the assessee related to the capital gains computed by the department in paragraph 8 of its order the tribunal .....

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Jan 29 1962 (HC)

Commissioner of Income-tax, Central, CalcuttA. Vs. Standard Vacuum Oil ...

Court: Kolkata

Decided on: Jan-29-1962

Reported in: [1963]47ITR642(Cal)

..... should be treated as general reserve and taken into account in computing the capital of the company for the purpose of the act ..... rule 2 of schedule ii and hence to be considered in computing the average capital further the earned surplus disclosed in the various ..... reserves for these purposes created by the company will be allowed in computing its profits for the purpose of the indian income tax act .....

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May 14 1962 (HC)

Kesoram Cotton Mills Ltd., Calcutta Vs. Commissioner of Wealth Tax, Ca ...

Court: Kolkata

Decided on: May-14-1962

Reported in: AIR1963Cal392,67CWN22,[1963]48ITR31(Cal)

..... on the facts and in the circumstances of the case in computing the net wealth of the assessee the amount of proposed dividend ..... s contention that the amount of the net wealth should be computed after giving a deduction for the above provision was also made ..... s contention that the liability should be taken into account in computing the net wealth 17 the answers to the questions put therefore .....

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Mar 15 1962 (HC)

Regional Conciliation Officer Vs. Kays Construction Company (Private) ...

Court: Allahabad

Decided on: Mar-15-1962

Reported in: (1962)IILLJ8All

..... to receive from the employer any benefit which is capable of being computed in terms of money what needs attention is that whatever the ..... of this decision it becomes plain in our opinion that the computation in terms of money of a benefit was something different from ..... held that the words the benefit which is capable of being computed in terms of money could include a money claim they repelled .....

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Oct 18 1962 (HC)

Commissioner of Wealth-tax, Gujarat Vs. Raipur Manufacturing Company L ...

Court: Gujarat

Decided on: Oct-18-1962

Reported in: (1963)0GLR741

..... payments of tax made by the assessee the wealth tax officer computed the net wealth of the assessee as stated in his assessment ..... to day the tax liability also accrued simultaneously and that no computation of net wealth was possible without taking into account the liability ..... m net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of all the .....

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Oct 16 1962 (HC)

Commissioner of Wealth Tax Vs. Raipur Manufacturing Co. Ltd.

Court: Gujarat

Decided on: Oct-16-1962

Reported in: AIR1964Guj154; [1964]52ITR482(Guj)

..... payments of tax made by the assessee the wealth tax officer computed the net wealth of the assessee as stated in his assessment ..... to day the tax liability also accrued simultaneously and that no computation of net wealth was possible without taking into account the liability ..... m net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of all the .....

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Apr 11 1962 (HC)

Vyravan Chettiar Chatram by Hereditary Trustee, D. Shanmuga Raja Vs. t ...

Court: Chennai

Decided on: Apr-11-1962

Reported in: (1963)1MLJ20

..... for zamin estates sections 31 to 35 relate to component parts of basic annual sum computation of ryotwari demand and net miscellaneous revenue in inam estates section 25 states that compensation ..... entitled to ryotwari patta as ascertained under section 32 less the deduction specified therein in computing the whole of the average net annual miscellaneous revenue another component the demand in respect .....

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Sep 12 1962 (HC)

Tiruchi Varthaga Sangam Bank Limited Vs. Commissioner of Income-tax, M ...

Court: Chennai

Decided on: Sep-12-1962

Reported in: [1963]48ITR763(Mad)

..... proviso to the section section 8 deals with the mode of computation of income under the head interest on securities the first proviso ..... from securities under section 8 as an allowance allowable in the computation of the interest on securities and not to deny to the ..... any interest payment or expenditure over and above the figure as computed by the explanation to section 8 was intended to be disallowed .....

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