Finance Act 1965 Section 31 - Judgment Search Results
Home > Cases Phrase: finance act 1965 section 31 Year: 1987 Page 1 of about 565 results (0.341 seconds)Golcha Properties (P.) Ltd. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jan-20-1987
Reported in: [1987]166ITR259(Raj)
..... an industrial company and was therefore entitled to concessional rates of income tax by the finance act 1965 the assessee claimed the benefit available to an industrial company under this provision on the ..... the provision giving benefit to a tenant and the rent paid for such premises section 31 of the act obviously is inapplicable because it relates to the amount spent on account of current .....
Tag this Judgment! Ask ChatGPTGwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Commissioner o ...
Court: Madhya Pradesh
Decided on: Nov-13-1987
Reported in: [1988]173ITR126(MP)
..... the circumstances of the case the amount of rebate allowable under section 2 5 a ii of the finance acts 1964 and 1965 should be calculated by including in the export turnover the amounts ..... looms the assessee therefore purchased old looms from the burhanpur tapti mills for rs 3 31 000 inclusive of freight and other expenses for transporting these looms the total expenditure incurred .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax Vs. Amatul Kareem
Court: Andhra Pradesh
Decided on: Mar-05-1987
Reported in: (1987)63CTR(AP)297; [1987]167ITR703(AP)
..... by the finance act 1969 the penalty imposable was a sum for every month equivalent to half per cent of the net wealth calculated in accordance with the amended provisions of section 18 ..... one and a half times the amount of such tax and between april 1 1965 and march 31 1969 18 1 if the wealth tax officer appellate assistant commissioner commissioner or appellate .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax Vs. S.N. Tarawia
Court: Mumbai
Decided on: Apr-02-1987
Reported in: (1987)63CTR(Bom)64; [1988]170ITR569(Bom)
..... appellate tribunal however in further appeal found no words in section 24 2 c of the finance act 1969 or in the amended section 18 1 a to indicate that this amendment had retrospective ..... 67 were due on june 30 1965 and june 30 1966 respectively the assessee filed the returns for both the assessment years only on july 31 1970 the assessee was called upon .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Navabharat Enterprises (P.) Ltd.
Court: Andhra Pradesh
Decided on: Jan-23-1987
Reported in: (1987)62CTR(AP)189; [1988]170ITR332(AP)
..... by a newspaper publisher to informants and contributors is deductible in computing the profits under section 15 of the finance act 1965 to the newspapers published in the united kingdom the word anything in ..... is in the nature of entertainment expenditure within the meaning of sub section 2 or sub section 2b of section 37 31 in this regard there is a cleavage in judicial thought on the .....
Tag this Judgment! Ask ChatGPTReserve Bank of India Vs. Peerless General Finance and Investment Co. ...
Court: Supreme Court of India
Decided on: Jan-22-1987
Reported in: 1987(1)SCALE100; (1987)1SCC424; [1987]2SCR1; 1987(1)LC586(SC)
banking financial company was defined to mean any hire purchase finance housing finance investment loan or mutual benefit financial company and sector another weighty factor which has alerted the state into action is that the flood of funds flowing through prize chits 7 deals with the powers of entry search and seizure section 8 provides for the forfeiture of newspapers or other publications be accepted in reply the company by its letter dated 31st march 1978 pointed out the special features of the company
Tag this Judgment! Ask ChatGPTKashiram Ramgopal Vs. Commissioner of Income Tax.
Court: Madhya Pradesh
Decided on: Mar-02-1987
Reported in: (1987)66CTR(MP)207
assessment by disallowing interest paid to the m p state finance corporation by saying that the deductions were not considered by 1968 69 and 1969 70 under s 263 of the act and negatived the plea of the assessee that the order by this court in ram kishan oil mills v cit 1965 56itr186 mp that when the ito finds that the borrowing of construction erection and installation in the earlier assessment years sec 28 i of the act provides that the following income
Tag this Judgment! Ask ChatGPTHind Tools and Dies (P.) Ltd. Vs. Fourth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Patna
Decided on: Jan-21-1987
Reported in: (1987)20ITD94(Pat.)
purpose this clause underwent amendment by section 12 of the finance act 1975 with effect from 1 4 1976 by the the assessee under section 40a 7 of the income tax act 1961 whereas the accountant member has formulated the questions as of 1983 refer the following questions to president tribunal under section 255 4 1 whether on the facts and in the 78 2 89 486 01 53 51 228 77 36 31 975 50 17 19 253 27 assessment total gross profit
Tag this Judgment! Ask ChatGPTVijaya Kumar Gujral Vs. Union of India and Others
Court: Delhi
Decided on: May-27-1987
Reported in: 1988CriLJ1198; 1988(14)DRJ14; ILR1988Delhi38
is passed by the additional secretary of the ministry of finance then if the above contention of mr bagai is accepted was found present as according to the petitioner she was actually present there in support of this submission he referred to view viz that of technical compliance to the provision of section 11 1 another startling result may follow apart from the
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Metazinc (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-28-1987
Reported in: (1987)22ITD414(Mum.)
referred to the explanation to rule 1 inserted by the finance act 1981 with effect from 1 4 1981 in support 1981 was similar to section 80aa of the income tax act 1961 inserted by the finance no 2 act 1980 and income and the deduction from the neb dividend admissible under section 80m of the income tax act 1961 3 the learned
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