Excessive - Judgment Search Results
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)
have been under-assessed, or have been assessed at too low a rate, or have been the subject of excessive relief under this Act, the Income-tax Officer may, in any case in which he has reason to believe
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)
order of the High Court of Allahabad dated 21st February 1971. It relates to the assessment under the Excess Profits Tax Act, 1940 (hereinafter called the 'Act'). The assessee was an unregistered firm carrying on business of
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
Mahajan, J.1. The sole controversy in this appeal centers round the point as to whether or not excess profits tax is payable on the sum of Rs. 20,005 received by the respondent from Messrs Parakh &
18-section briefs on any result in this list
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)
standard period the previous years for the assessment years 1936-37 and 1938-39 under Section 6(2) (b) of the Excess Profits Tax Act. Its profits for these years as determined in the respective income-tax assessments were as follows
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
High Court of Judicature at Madras. Appeal No. 494 of 1958 arises out of orders passed in certain excess profits tax appeals and Appeal No. 495 of 1958 arises out of orders passed in certain income-tax references,
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 under s. 21 of the EPT Act, 1940,
Commissioner of Excess Profits Tax, Bombay City I Vs. Ramgopal Ganpatr ...
Court: Mumbai
Decided on: Mar-28-1971
Reported in: [1972]85ITR272(Bom)
a reference under section 66 (1) of the Indian Income-tax Act, 1922, read with section 21 of the Excess Profits Tax Act, 1940. The assessee is a private limited company. The assessments relate to the corresponding chargeable
Commissioner of Excess Profits Tax, Bombay City Vs. Bhogilal H. Patel, ...
Court: Mumbai
Decided on: Aug-30-1951
Reported in: [1952]21ITR72(Bom)
in this reference is whether the assessee is entitled to the same relief for the purposes of the excess profits tax for the chargeable accounting period 1943. The Tribunal took the view that he was entitled to
Commissioner of Excess Profits Tax, Bombay City Vs. Moholal Maganlal
Court: Mumbai
Decided on: Oct-09-1952
Reported in: [1953]23ITR45(Bom)
day these two mills appointed M. M. Shah Ltd. to be the selling agents of the mills. The Excess Profits Tax Officer while making the excess profits assessment for the chargeable accounting periods, calendar years 1942, 1943,
Commissioner of Excess Profits Tax, Bombay Vs. the India United Mills ...
Court: Mumbai
Decided on: Apr-01-1952
Reported in: [1952]21ITR71(Bom)
chargeable to excess profits tax have escaped assessment, or have been underassessed, or have been the subject of excessive relief, he may at any time within five years of the end of the chargeable accounting period in
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