Dependency Deduction - Judgment Search Results

Lakshmi Achi and ors. Vs. T.V.V. Kailasa thevar and ors.

Court: Supreme Court of India

Reported in: [1964]2SCR259

..... section 168 r v raveendran d k jain jj compensation loss of dependency deduction towards personal expenses held practice is to deduct one third of income in case deceased was married and one ..... must be based on certain data establishing reasonable nexus between the loss incurred by the dependents of the deceased and the compensation to be awarded to them in a nutshell the .....

Rai Ramkrishna and ors. Vs. the State of Bihar

Court: Supreme Court of India

Reported in: AIR1963SC1667; [1963]50ITR171(SC); [1964]1SCR897

..... both legs of claimant claimant though alive had become totally immobile and dependant on others for every small thing deduction of 1 3rd of amount from his total income towards personal expenses ..... burdensome the statute will not be sustained the reasonableness of each retroactive tax statute will depend on the circumstances of each case a statute retroactively imposing a tax on income earned .....

Commissioner of Wealth-tax, Assam Vs. Ahmed Tea Co. (Pvt.) Ltd.

Court: Guwahati

..... the tax liability without an order of assessment is deductible or not will depend upon the interpretation of the word quot debt quot ..... are liable next there is the assessment liability does not depend on assessment that ex hypothesi has already been fixed but ..... the liability to pay income tax is a contingent liability depending upon the assessment order being made the contingent liability will .....

Barjor Hoshangji Vakil and ors. Vs. the Mettur Chemical and Industrial ...

Court: Chennai

Reported in: (1964)1MLJ325

..... without any deduction of tax as i shall presently show the interpretation of the words will to a large extent depend on the ..... him ineligible for the current selection or for all future selection depending on whether the acquittal is honourable or otherwise t n ..... after set off of the losses carried forward or after deduction of depreciation allowance including unabsorbed depreciation if any and that .....

Nizam Sugar Factory Vs. Commissioner of Agricultural Income-tax, Hyder ...

Court: Andhra Pradesh

Reported in: [1964]52ITR939(AP)

..... another the former depends on the terms of the agency agreement the latter on statutory provisions which provide for certain deductions so the real ..... under sub rules 4 and 5 of rule 5 are solely dependent on compliance with sub rule 3 by the tenant the ..... camps for the labourers during the cultivation season was an admissible deduction from the gross agricultural income in computing the net assessable .....

Liberty Cinema Vs. Commissioner of Income-tax, CalcuttA.

Court: Kolkata

Reported in: [1964]52ITR153(Cal)

..... was not sound and that the deductibility of such expenses under section 10 2 xv must depend on the nature and purpose of ..... root of the title of the assessee on which the assessee depends legal expenses incurred for such litigation on grounds independently of or ..... council upheld the contention that the respondent was entitled to the deduction claimed on the ground that the main character of the action .....

In Re: Mysore Spun Silk Mills Ltd.;

Court: Karnataka

Reported in: AIR1965Kant15; AIR1965Mys15; [1963]33CompCas655(Kar); (1965)ILLJ662Kant; (1968)1MysLJ244

..... not come within the meaning of wages for the purpose of making deductions therefrom under the payment of wages act depends primarily if not solely on the definition of wages contained in ..... liquidator are no longer open to question 17 i therefore authorise the official liquidator to deduct from retrenchment compensation payable to each worker the amounts as calculated by the official liquidator .....

Commissioner of Income-tax, Bihar and Orissa Vs. Prafulla Kumar Mallik ...

Court: Orissa

Reported in: [1964]51ITR65(Orissa)

..... the answer to the question in my opinion mainly depends upon the answer to be given to another question whether the deduction claimed was a disbursement or expenditure wholly and exclusively ..... commissioner the income tax appellate tribunal however accepted the assessees contention and allowed the deduction the commissioner of income tax then made an application requiring the income tax appellate .....

Barjor Hoshangji Vakil and ors. Vs. Mettur Chemical and Industrial Cor ...

Court: Chennai

Reported in: AIR1964Mad83; [1963]33CompCas932(Mad)

..... without any deduction of tax as i shall presently show the interpretation of the words will to a large extent depend on the ..... after set off of the losses carried forward or after deduction of depreciation allowance including unabsorbed depreciation if any and that ..... the shareholder is the amount of such percentage less the deduction accordingly the only difference between the two cases as regards .....

Barjor Hoshangji Vakil and Others Vs. Mettur Chemical and Industrial C ...

Court: Chennai

Reported in: [1963]50ITR128(Mad)

..... without any deduction of tax as i shall presently show the interpretation of the words will to a large extent depend on the ..... year after set off of the losses carried forward or after deduction of depreciation allowance including unabsorbed depreciation if any and that ..... balance remaining the sum payable to income tax will be deducted and the residue will be distributed among the equity shareholders .....