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Home > Cases Phrase: include Year: 1963 Page 1 of about 1,409 results (0.066 seconds)
Sep 28 1963 (HC)

Girdardas and Co. Private Ltd. (In Liquidation) Vs. Commissioner of In ...

Court: Gujarat

Decided on: Sep-28-1963

Reported in: [1965]55ITR171(Guj)

..... definition in the first place it provided that dividend would include any distribution to the shareholders of a company out of ..... as chargeable dividend so far as the rest is concerned including the profits which arose or remained undistributed during the period ..... the company preceding the date of liquidation shall be so included and the revenue authorities therefore considered how far the distribution .....

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Oct 03 1963 (HC)

Short Bros. (P.) Ltd., in Voluntary Liquidation by Its Liquidator, A.K ...

Court: Chennai

Decided on: Oct-03-1963

Reported in: (1964)1MLJ66

..... capital gains arose before that date or during that period such capital gains shall stand included in the expression accumulated profits here again learned counsel reiterates the argument that accumulated ..... profits cannot include current profits and since any part of the capital gains by the sale of .....

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Oct 18 1963 (HC)

Pharmaceuticals and Chemicals (Travancore) Private Ltd., Trivandrum an ...

Court: Kerala

Decided on: Oct-18-1963

Reported in: AIR1965Ker135

..... in such manner as the commissioner directs the cost of the excise establishment including leave and pension contribution posted at the pharamaceutical laboratory for supervision and control ..... in medicinal preparations containing alcohol section 10 prohibits the manufacture of liquor which will include medicinal preparations containing alcohol also except under the authority and subject to the .....

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Sep 24 1963 (HC)

Commissioner of Wealth-tax, Gujarat Vs. Harshad Rambhai Patel and anr.

Court: Gujarat

Decided on: Sep-24-1963

Reported in: (1964)0GLR431; [1964]54ITR749(Guj)

..... tax act in either event therefore those certificates were not includible in the wealth of the assessees the appellate assistant commissioner ..... to the assessee on the relevant valuation date would be includible in the computation of his net wealth clause e of ..... section 2 defines the word assets as including property of every description movable or immovable except properties thereinafter .....

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Apr 18 1963 (HC)

A.J. Patel and ors. Vs. the State of Gujarat and ors.

Court: Gujarat

Decided on: Apr-18-1963

Reported in: AIR1965Guj234a

..... secretariats was communicated to the state government and that further representations of various persons including the first petitioner had been rejected and that may be informed accordingly on 4th ..... of the law and may also contain such supplemental incidental and consequential provisions including provisions as to representation in parliament and in the legislature or legislatures of the .....

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Sep 24 1963 (HC)

Commissioner of Wealth-tax, Gujarat Vs. Harshad Rambhai Patel and Anot ...

Court: Gujarat

Decided on: Sep-24-1963

Reported in: [1964]54ITR740(Guj)

..... tax act in either event therefore those certificates were not includible in the wealth of the assessees the appellate assistant commissioner ..... to the assessee on the relevant valuation date would be includible in the computation of his net wealth clause e of ..... section 2 defines the word assets as including property of every description movable or immovable except properties thereinafter .....

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Jan 08 1963 (HC)

S. Dandapani Vs. the Additional Gift Tax Officer

Court: Chennai

Decided on: Jan-08-1963

Reported in: AIR1963Mad419; (1963)1MLJ192

..... on professions trade callings and employments entry 61 capitation taxes entry 62 taxes on luxuries including taxes on entertainments amusements betting and gambling there is no entry in the concurrent ..... a written constitution of enumerated subjects should be interpreted as being symbolic ot comprehensive power including many things not apparent on the face but really within its pith and substance .....

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May 02 1963 (HC)

Barjor Hoshangji Vakil and ors. Vs. Mettur Chemical and Industrial Cor ...

Court: Chennai

Decided on: May-02-1963

Reported in: AIR1964Mad83; [1963]33CompCas932(Mad)

..... the losses carried forward or after deduction of depreciation allowance including unabsorbed depreciation if any and that dividend has been distributed ..... a discriminatory treatment then again if the dividend were to include tax payable by the share holder in respect of his ..... cumulative be entitled to the dividend at the stipulated rate including arrears out of the dividends declared in future years as .....

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Sep 06 1963 (HC)

S.V. Natesa Mudaliar, Proprietor, S.L.N.S. Transports Vs. Sri Dhanapal ...

Court: Chennai

Decided on: Sep-06-1963

Reported in: AIR1964Mad136

..... to as the act and objections were made by various persons including the petitioner it appears that the authority was inclined to take ..... list sch 7 of the constitution that reads mechanically propelled vehicles including the principles on which taxes on such vehicles are to be ..... to vary the conditions of the permit of a contract carriage including the route sections 52 and 53 deal with the permit for .....

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Jun 20 1963 (HC)

Kalawati Debi Haralalka Vs. Commissioner of Income-tax, West Bengal

Court: Kolkata

Decided on: Jun-20-1963

Reported in: AIR1964Cal76,67CWN794,[1964]53ITR314(Cal)

..... as he deems necessary pass such order thereon as the circumstances of the case justify including an orderenhancing or modifying the assessment or cancelling the assessment and directing a fresh ..... exception in this respect 15 if the words proceedings for assessment have a comprehensive meaning including therein assessment proceeding for revision either under section 33a or 33b of the repealed income .....

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