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Excess - Judgment Search Results

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Jul 31 1969

V. Jaganmohan Rao and ors. Vs. Commissioner of Income-tax and Excess P ...

Court: Supreme Court of India

Decided on: Jul-31-1969

Reported in: [1970]75ITR373(SC)

1944-45, 1945-46, 1946-47 not only to income-tax but also to excess profits tax. On February 1, 1941, he purchased from Randhi


Mar 13 1987

Commissioner of Excess Profit Tax, Kanpur Vs. Kalyan Mal Phool Chand

Court: Supreme Court of India

Decided on: Mar-13-1987

Reported in: AIR1987SC2140; [1987]166ITR180(SC); 1987(1)SCALE563; (1987)2SCC458; [1987]2SCR601; 1987(1)LC721(SC)

21st February 1971. It relates to the assessment under the Excess Profits Tax Act, 1940 (hereinafter called the 'Act'). The assessee


Sep 18 1951

Commissioner of Excess Profit Tax, Bombay City Vs. Sri Lakshmi Silk Mi ...

Court: Supreme Court of India

Decided on: Sep-18-1951

Reported in: AIR1951SC454; (1952)54BOMLR1; [1951]20ITR451(SC); [1952]1SCR1

appeal centers round the point as to whether or not excess profits tax is payable on the sum of Rs. 20,005


Oct 29 1954

Commr. of Excess Profits Tax, West Bengal Vs. Adair Dutt and Company L ...

Court: Supreme Court of India

Decided on: Oct-29-1954

Reported in: AIR1955SC254; [1954]26ITR750(SC)

years 1936-37 and 1938-39 under Section 6(2) (b) of the Excess Profits Tax Act. Its profits for these years as determined


Dec 08 1960

Commissioner of Excess Profits Tax, Madras Vs. N.M. Rayaloo Iyer and S ...

Court: Supreme Court of India

Decided on: Dec-08-1960

Reported in: AIR1961SC692; [1961]41ITR671(SC); [1961]3SCR60

494 of 1958 arises out of orders passed in certain excess profits tax appeals and Appeal No. 495 of 1958 arises


Nov 10 1976

Commissioner of Excess Profits Tax, Bombay City-i, Bombay Vs. Tata Iro ...

Court: Mumbai

Decided on: Nov-10-1976

Reported in: [1978]115ITR538(Bom)

Tulzapurkar, J.1. In this excess profits tax reference made by the Tribunal to this court


Mar 28 1971

Commissioner of Excess Profits Tax, Bombay City I Vs. Ramgopal Ganpatr ...

Court: Mumbai

Decided on: Mar-28-1971

Reported in: [1972]85ITR272(Bom)

Indian Income-tax Act, 1922, read with section 21 of the Excess Profits Tax Act, 1940. The assessee is a private limited


Aug 30 1951

Commissioner of Excess Profits Tax, Bombay City Vs. Bhogilal H. Patel, ...

Court: Mumbai

Decided on: Aug-30-1951

Reported in: [1952]21ITR72(Bom)

entitled to the same relief for the purposes of the excess profits tax for the chargeable accounting period 1943. The Tribunal


Oct 09 1952

Commissioner of Excess Profits Tax, Bombay City Vs. Moholal Maganlal

Court: Mumbai

Decided on: Oct-09-1952

Reported in: [1953]23ITR45(Bom)

Ltd. to be the selling agents of the mills. The Excess Profits Tax Officer while making the excess profits assessment for


Apr 01 1952

Commissioner of Excess Profits Tax, Bombay Vs. the India United Mills ...

Court: Mumbai

Decided on: Apr-01-1952

Reported in: [1952]21ITR71(Bom)

law and equity. 2. The assessee company was assessed to excess profits tax for the year 1941, 1942 and 1943 and


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