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Expenditure - Judgment Search Results

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Aug 30 1971 (SC)

H.H. Prince Azam Jha Bahadur (Dead) Through Lrs Vs. Expenditure Tax Of ...

Court: Supreme Court of India

Reported in: AIR1972SC2319; [1972]83ITR92(SC); (1971)3SCC621; [1972]1SCR470

response to the notices issued under Section 16(a) of the Expenditure Tax Act, 1957'. In the writ petition which was filed

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Dec 12 1967 (SC)

Commissioner of Expenditure-tax, Gujarat, Ahmedabad Vs. Darshan Surend ...

Court: Supreme Court of India

Reported in: AIR1968SC1125; (1968)0GLR1043; [1968]69ITR683(SC); [1968]2SCR589

phraseology in defining exclusions and deductions in computing the taxable expenditure of assessees : See s. 5(r); s. 6(c)(ii); s. 6(f)

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Nov 05 1965 (HC)

The Additional Expenditure Tax Officer, Palghat Vs. V. Venugopala Ravi ...

Court: Kerala

Reported in: AIR1966Ker235

a benefit of the assessee. The test is, whether by expenditure being incurred by a dependant out of source created by

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Dec 11 1970 (HC)

Commissioner of Expenditure-tax, Gujarat Ii Vs. Sheth Motilal Karsonda ...

Court: Gujarat

Reported in: [1971]82ITR333(Guj)

the assessee. The clause applies in the computation of the expenditure of an individual as well as a Hindu undivided family............

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Nov 19 1968 (HC)

Commissioner of Expenditure Tax, Andhra Pradesh, Hyderabad Vs. S.R.Y. ...

Court: Andhra Pradesh

Reported in: AIR1970AP197; [1970]78ITR622(AP)

would have been liable to meet that expenditure if the expenditure were not incurred, the expenditure will, prima facie not' be

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Nov 05 1965 (HC)

Additional Expenditure Tax Officer, Palghat Vs. Venugopala Ravi Varma ...

Court: Kerala

Reported in: [1967]64ITR188(Ker)

for the year in question by including in the taxable expenditure of the assessee, the Hindu undivided family, the expenses incurred

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Sep 11 1968 (HC)

Commissioner of Expenditure Tax, Gujarat I Vs. Ambalal Sarabhai (Decea ...

Court: Gujarat

Reported in: [1969]73ITR78(Guj)

any other source, for such expenditure would be clearly non-personal expenditure. Now it is significant to note that, in enacting this

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Dec 07 1973 (HC)

Commissioner of Expenditure-tax, Gujarat Vs. H.H. Thakore Saheb of Lak ...

Court: Gujarat

Reported in: [1974]97ITR1(Guj)

point which requires to be determined is whether the disputed expenditure is exempted by clause (j) or not. 17. On this

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Dec 07 1962 (HC)

Commissioner of Expenditure Tax, Gujarat Vs. Smt. Manorama Sarabhai

Court: Gujarat

Reported in: AIR1963Guj166; (1963)0GLR193

and such expenditure shall not be included in the taxable expenditure of an assessee - (a) any expenditure, whether in the

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Aug 06 1968 (HC)

Commissioner of Expenditure Tax, Madras Vs. T.S. Krishna C/O T.V.S. an ...

Court: Chennai

Reported in: AIR1970Mad43; [1970]78ITR541(Mad)

case, the learned Judges were of opinion: 'The expression 'any expenditure Incurred by any dependent from or out of Income or

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