Evening - Judgment Search Results

Woodby Vs. Ins

Court: US Supreme Court

..... stat 656 1961 8 u s c 1481 c footnote 18 this standard or an even higher one has traditionally been imposed in cases involving allegations of civil fraud and in .....

C.P. Sarathy Mudaliar Vs. Commissioner of Income-tax, Andhra Pradesh

Court: Supreme Court of India

Reported in: [1966]62ITR576(SC)

..... but the high court has no power to set aside the order of the tribunal even if it is of the view that the tribunal has not considered the question which .....

War Profits Tax Commissioner, Madhya Pradesh, Indore Vs. Binodram Balc ...

Court: Supreme Court of India

Reported in: AIR1967SC246; [1966]62ITR740(SC); [1966]SuppSCR224

..... that the explanation was not added subsequent to the promulgation of the ordinance 12 but even if it was added subsequently in our opinion the explanation applies to the computation of .....

Commissioner of Income-tax, Bangalore Vs. K.Y. Pilliah and Sons

Court: Supreme Court of India

Reported in: [1967]63ITR411(SC)

..... exercised not arbitrarily but judicially in the light of relevant materials it is however not even suggested that the income tax officer acted arbitrarily or capriciously in exercising his power to .....

Associated Clothiers Ltd. Vs. Commissioner of Income-tax Calcutta

Court: Supreme Court of India

Reported in: AIR1967SC788; [1967]63ITR224(SC); [1967]1SCR512

..... out of himself is not applicable to transactions between a person and a limited company even though all the shares in the company are owned by that person because from a .....

M.M. Parikh, Income-tax Officer, Special Investigation Circle-b, Ahmed ...

Court: Supreme Court of India

Reported in: AIR1967SC823; [1967]63ITR663(SC); [1967]2SCR38

..... if an order under sub s 1 of section 23a was an order of assessment even after the act was amended it was unnecessary to retain clause d in that form .....

Miss Dhun Dadabhoy Kapadia Vs. Commissioner of Income-tax, Bombay

Court: Supreme Court of India

Reported in: AIR1967SC614; [1967]63ITR651(SC); [1967]2SCR1

..... as laid down by various authors on the subject to be applied in such situations even if this principle be accepted the amount taxable as capital gain in her hands would .....

Chandulal Harjivandas, Jamnagar Vs. Commissioner of Income-tax, Gujara ...

Court: Supreme Court of India

Reported in: AIR1967SC816; [1967]63ITR627(SC); [1967]1SCR921

..... high court further held that on the true interpretation of the terms of the contract even if the minor were to be alive on the deferred date it was the assessee .....

O. Rm. M. Sp. Sv. Firm Vs. the Commissioner of Income-tax-madras

Court: Supreme Court of India

Reported in: AIR1967SC1061; [1967]63ITR404(SC); [1967]1SCR905

..... sub section 4 of s 25 have been rendered applicable section 25 3 however applies even if the person assessed under the 1918 act was different from the person who claims .....

Kehar Singh and ors. Vs. Dewan Singh and ors.

Court: Supreme Court of India

Reported in: AIR1966SC1555; [1966]3SCR393

..... adoptive father he was not entitled to succeed collaterally in his adoptive father s family even assuming that his adoption was valid this aspect of the matter was not considered by .....