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Expenditure - Judgment Search Results

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Aug 30 1971

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

Court: Supreme Court of India

Decided on: Aug-30-1971

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

by certificate are common and relate primarily to the true scope and interpretation of certain provisions of the Expenditure Tax Act, 1957, as amended by the Finance Act, 1959, hereinafter called the 'Act'.2. The facts in C.As.


Sep 29 1975

Commissioner of Expenditure-tax, Andhra Pradesh Vs. P.V.G. Raju

Court: Supreme Court of India

Decided on: Sep-29-1975

Reported in: AIR1976SC140; [1975]101ITR465(SC); (1976)1SCC241; [1976]1SCR1017; 1975(7)LC838(SC)

J.1. Politics and philanthropy may well fall victim to the construction of Section 5(a) and (j) of the Expenditure Tax Act, 1958 (the Act, for short) if we fall victim to the submission naively made, at the


Dec 12 1967

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

Court: Supreme Court of India

Decided on: Dec-12-1967

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

of the two sets of properties and of income received therefrom. Surendra was also possessed of separate property. Expenditure for the education of the three children was, it appears, defrayed out of the income received from the


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Dec 05 1983

Commissioner of Expenditure Tax Vs. Baldeo Dass Rameshwar

Court: Rajasthan

Decided on: Dec-05-1983

Reported in: [1984]147ITR473(Raj)

Dwarka Prasad, J. 1. The assessee, M/s. Baldeo Dass Rameshwar, was assessed to expenditure tax in the status of an HUF, in respect of assessment years 1958-59 and 1959-60, referable to the


Jan 07 1980

Commissioner of Expenditure-tax Vs. Rao Raja Vikram Singh

Court: Rajasthan

Decided on: Jan-07-1980

Reported in: [1980]123ITR190(Raj); 1980()WLN76

1. This is a reference by the Income-tax Appellate Tribunal, Delhi Bench 'C', under Section 25 of the Expenditure-tax Act, 1957 (which will hereinafter be referred to as 'the Act'). The question of law referred to us


Aug 27 1980

Commissioner of Expenditure Tax Vs. Gopi Chand B. TholiA.

Court: Rajasthan

Decided on: Aug-27-1980

Reported in: (1980)18CTR(Raj)330; 1980()WLN630

M. L. Shrimal, J. - In relation to asst. yr. 1960-61 notice u/s 13(2) of the Expenditure Tax Act, 1957 (to be hereinafter referred to as the Act), was served on M/s. Gopi Chand B.


Feb 15 1965

Commissioner of Expenditure-tax, Bombay City I Vs. Lalchand Hirachand

Court: Mumbai

Decided on: Feb-15-1965

Reported in: (1965)67BOMLR664; [1965]58ITR60(Bom); 1965MhLJ820

partition. Out of the said incomes which the sons had received from the said assets, they had incurred expenditure on themselves in the amounts of Rs. 11,169, Rs. 7,582 and Rs. 17,427, respectively. In the assessment for


Nov 19 1968

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

Court: Andhra Pradesh

Decided on: Nov-19-1968

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

Income-tax Appellate Tribunal has referred the following question of law for our opinion under Sec. 64(1) of the Expenditure Tax Act, 1957 (hereinafter called 'the Act). viz.'whether on the facts and in the circumstances of the case


Feb 09 1972

Commissioner of Expenditure-tax Vs. Laxmipat Singhania

Court: Allahabad

Decided on: Feb-09-1972

Reported in: [1973]91ITR459(All)

R.L. Gulati, J.1. This is a reference under Section 25(1) of the Expenditure-tax Act, 1957, at the instance of the Commissioner of Expenditure-tax, U.P., Lucknow.2. The reference arises out of assessments


Nov 05 1965

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

Court: Kerala

Decided on: Nov-05-1965

Reported in: AIR1966Ker235

Velu Pillai, J. 1. These appeals by the Additional Expenditure Tax Officer, Palghat, are directed against the orders of a learned Judge of this Court, allowing two writ


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