Excessive - Judgment Search Results
Home > Cases Phrase: excessive Year: 1960 Page 1 of about 307 results (0.022 seconds)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
..... purpose of the business taking into account these circumstances the excess profits tax officer held that the remuneration paid to the ..... employees was adequate and any additional commission paid was in excess of what was reasonable and necessary the only criticism urged ..... to reappreciate the evidence on which the conclusion of the excess profits tax officer which was confirmed by the tribunal was .....
Tag this Judgment! Ask ChatGPTIndian Woollen Textile Mills Vs. Commissioner of Excess Profits Tax, P ...
Court: Punjab and Haryana
Decided on: Jan-19-1960
Reported in: AIR1960P& H582; [1960]39ITR289(P& H)
..... had found in connection with the income tax assessments and the excess profits tax assessments were not rendered invalid merely because the ..... raised before the tribunal was that notices were issued by the excess profits tax officer more than five years after the end ..... the assessee thereupon made four applications under s 21 of the excess profits tax act for referring certain questions of law arising .....
Tag this Judgment! Ask ChatGPTR.G.S. Naidu and Co. Vs. Commissioner of Income-tax and Excess Profits ...
Court: Supreme Court of India
Decided on: Dec-14-1960
Reported in: AIR1961SC1007; [1961]41ITR693(SC); [1961]3SCR271
..... return and assessment for the year 1945 46 was completed for the purposes of the excess profits tax by the tax officer without apportionment appropriate to the chargeable accounting periods in ..... where the performance of a contract extends beyond the accounting period there shall unless the excess profits tax officer doing to any special circumstances otherwise directs be attributed to the accounting .....
Tag this Judgment! Ask ChatGPTShoorji Vallabhdas and Co., Bombay Vs. the Commissioner of Income-tax/ ...
Court: Supreme Court of India
Decided on: Apr-19-1960
Reported in: AIR1960SC1162; (1961)63BOMLR201; [1960]39ITR775(SC); [1960]3SCR557
..... and 1946 1947 respectively the appellant was likewise assessed to excess profits tax under the excess profits tax act 1940 for the respective chargeable accounting ..... the meaning of the third proviso to s 5 of the excess profits tax act 1940 a majority of judges held that the ..... in the indian state both for purposes of income tax and excess profits tax 18 now learned counsel for the appellant has no .....
Tag this Judgment! Ask ChatGPTS.C. Cambatta and Co. Private Ltd. Vs. Commissioner of Excess Profits ...
Court: Supreme Court of India
Decided on: Nov-30-1960
Reported in: AIR1961SC1010; [1961]41ITR500(SC); [1961]2SCR805
..... co private ltd bombay have filed these appeals and the commissioner of excess profits tax bombay is the respondent 2 we are concerned in ..... appellate tribunal was right in applying section 8 3 of the excess profits tax act 2 whether in the computation of the capital ..... no 776 of 1957 allowed other taxes goodwill section 8 3 of excess profit tax act 1940 appeal against order of high court challenging .....
Tag this Judgment! Ask ChatGPTQamar Shaffi Tyabji Vs. the Commissioner, Excess Profits Tax, Hyderaba ...
Court: Supreme Court of India
Decided on: Apr-18-1960
Reported in: AIR1960SC1269; [1960]39ITR611(SC); [1960]3SCR546
..... agency commission and allowance of the appellant 7 before the excess profits tax authorities the appellant contended that he was only ..... income derived from business and therefore not liable to excess profits tax the excess profits tax authorities negatived this contention and as ..... derived by him as remuneration and commission was liable to excess profits tax indian evidence act 1872 sections 113 a 113 .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax/Excess Profits Tax, Bombay City Vs. Shamshe ...
Court: Supreme Court of India
Decided on: Mar-08-1960
Reported in: AIR1961SC98; [1960]39ITR90(SC)
..... question is whether this sum of rs 57 435 was liable to income tax and excess profits tax it would be liable if it was a revenue receipt and not if ..... income tax act 1922 whether compensation for loss of profit liable to income tax and excess profit tax it would be taxable if it was revenue receipt and not if it .....
Tag this Judgment! Ask ChatGPTG. Manavala Naidu Vs. Commissioner of Income-tax/Excess Profits Tax, M ...
Court: Chennai
Decided on: Feb-23-1960
Reported in: [1961]41ITR725(Mad)
rajagopalan j the first question relates to the assessment year 1943 44 the previous year for which ended on march...
Tag this Judgment! Ask ChatGPTSethia Properties, a Dissolved Firm Vs. T.R. Bhavnani and ors.
Court: Kolkata
Decided on: May-25-1960
Reported in: AIR1961Cal199,1961CriLJ472,64CWN899
..... the local government to appoint a controller made all sums excess of standard rent irrecoverable and provides for limitations on the ..... discretion of the rule making authorities 73 a delegation of excessive or unreasonable legislative power is not lightly to bo inferred ..... g itself would have become bad because of delegation of excessive and unrestrained legislative power to a rule making authority it .....
Tag this Judgment! Ask ChatGPTDoctors X-ray and Pathology Institute Ltd. Vs. Commissioner of Income- ...
Court: Allahabad
Decided on: Sep-21-1960
Reported in: [1961]42ITR185(All)
..... the supreme court pointed out that the scheme of the finance act in relation to excess dividends postulates that there should be undistributed profits of one or more years immediately preceding ..... previous year and that such undistributed profits should be sufficient to cover the amount of excess dividend actually paid out in the previous year under assessment and that the undistributed profits .....
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