Finance Act 1965 Section 15 - Judgment Search Results

R.B. Shreeram Durgaprasad (P) Limited Vs. The Commissioner of Income-t ...

Court: Mumbai Nagpur

..... reference proceedings are accordingly disposed of no order as to costs finance act 1965 section 24 income tax act 1922 section 11 ..... in para 3 to para 13 of the statement of the case dated 15 03 1993 forwarded by the i t a t in fact official ..... that the concept of double taxation is not attracted in the present matter 15 we therefore find that the tribunal was justified in sustaining addition of rs .....

D.C. Shah Vs. Commissioner of Wealth-tax, Mysore

Court: Karnataka

Reported in: [1979]117ITR348(KAR); [1979]117ITR348(Karn); 1978(2)KarLJ30

..... is not at all in conformity with the language of s 68 of the finance act 1965 section 68 of the finance act 1965 provides that where any person makes a declaration in accordance with sub s ..... reason or other see p 968 of 112 itr 15 we are of the opinion that the liability under s 68 of the finance act is nothing other than the liability under the .....

Smith (inspector of Taxes) Vs. Schofield.

Court: Kolkata

Reported in: [1994]209ITR572(Cal)

..... weighed heavily with the judge in reaching his decision the finance act 1965capital gains tax was introduced by part iii of the finance act 1965 section 19 1 provided tax shall be charged in accordance with ..... sold the cabinet and the mirror at auction in london for a combined price of 15 800 the auctioneers charges and other incidental expenses at the sale amounted to 1 462 .....

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court: Kolkata

Reported in: (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

..... in the united kingdom finance act 1965 section 48 1 such a company is not chargeable to corporation tax thereon finance act 1965 section 50 2 a and so is not exempt from income tax finance act 1965 section 46 2 b ..... this connection 15 we come therefore to the basic question whether on a declaration of dividend as such the amount which is liable to be deducted under the relevant finance act accrues or .....

Commissioner of Wealth-tax Vs. Bansidhar Poddar

Court: Kolkata

Reported in: [1978]112ITR957(Cal)

..... necessary first to consider the provisions of section 4 of the income tax act 1961 sectioa 68 of the finance act 1965 section 2 m of the wealth tax act 1957 and the decision of the supreme ..... made under the indian income tax act 1922 11 of 1922 or the income tax act 1961 43 of 1961 or the excess profits tax act 1940 15 of 1940 or the business profits .....

Jeewanlal (1929) Ltd. Vs. Income-tax Officer, J-ward and anr.

Court: Kolkata

Reported in: [1979]118ITR946(Cal)

effect to the same had overlooked the provisions of the finance act the ito who had made the assessment in his issued another notice under section 263 of the i t act 1961 in respect of the said order made by the the constitution with the question relating to the assessment year 1965 66 on the 18th march 1970 the ito made an ito gave effect to the order of the aac under section 251 of the i t act 1961 and allowed the apparent from the record the scope and effect of section 154 has been judicially considered in several decisions by judgment delivered

Commissioner of Income-tax Vs. India Textile Agency Ltd.

Court: Kolkata

Reported in: [1981]132ITR481(Cal)

law under section 47 1 to 4 of the english finance act 1965 the dividend income of a shareholder in an under section 47 1 to 4 of the english finance act 1965 the dividend income of a shareholder in an english section 47 1 and 3 of the english finance act 1965 section 47 1 is as follows except as otherwise provided 17 6 we have now to consider the provisions of section 47 1 and 3 of the english finance act 1965 of income tax may fall to be made under section 157 pay as you earn of the income tax act 1952

Rambhai Jethabhai Patel Vs. Commissioner of Income-tax, Gujarat-i

Court: Gujarat

Reported in: [1977]108ITR771(Guj)

..... act 1961 was enacted section 113 took the place of section 17 sub section 1 of the act of 1922 by the finance act 1965 section 113 was deleted from the act with effect from april 1 1965 and section 2 sub section ..... being disturbed in proceedings adopted for instance under section 146 or section 147 or section 263 or sections 154 and 155 of the act of 1961 15 it may be pointed out that the exact .....

Kirby (inspector of Taxes) Vs. Thorn E. M. I. Plc.

Court: Kolkata

Reported in: [1990]183ITR503(Cal)

..... gains of capital gains tax under part iii of the finance act 1965 section 19 1 provides tax shall be charged in accordance with this act in respect of capital gains that is to say chargeable ..... adduced on that occassion the court adjourned the matter part heard to a further date 15 february 1988 a consent order setting out final terms agreed between the parties was approved .....

In Re Lynall, Decd.

Court: Kolkata

Reported in: [1970]75ITR564(Cal)

..... the criterion of value prescribed for estate duty purpose by section 7 5 of the finance act 1894 has been adopted by the finance act 1965 section 44 1 for the purposes of capital gains tax where ..... dividend record but during the last two years of mrs lynalls life a dividend of 15 per cent had been paid no doubt under the pressure exercised by the revenue which .....