Include - Judgment Search Results

Dr. J.N. Mokashi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD774(Mum.)

..... h patil contended before us that though the word business as generally understood would include a profession a definite distinction between business as contradistinguished from profession has been ..... out by shri joshi the expression substantial interest has been only artificially enlarged to include certain situations as contemplated by explanation 2 a deeming definition of substantial interest .....

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... erroneous but it does mention the reasons which prompted the drafting committee to include the provision for transfer and compensation the clause providing for the payment of compensatory allowance ..... is to interpret the word judge wherever it appears in the constitution as including the chief justice also except where a particular provision expressly or by necessary implication distinguishes .....

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... income of the nature specified in that section which is included in the gross total income of the assessee then notwithstanding ..... income of the nature specified in that section which is included in the gross total income of the assessee then notwithstanding ..... at after deducting depreciation allowance and development rebate which is included in the computation of total income the correct answer to .....

Rowan Cos., Inc. Vs. United States

Court: US Supreme Court

..... consistently with treasury regulations that interpret the definition of wages in fica and futa to include the value of such meals and lodging whereas the substantially identical definition of wages ..... instant case private ruling 5501244180a this ruling was flatly inconsistent with the treasury regulations that included in wages the value of meals provided to employees by restaurants treas regs 106 .....

Radha's Fancy Piece Goods Merchants Vs. State of Kerala

Court: Kerala

Reported in: [1981]48STC361(Ker)

..... cotton fabrics means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties sarees chadders bed sheets bedspreads counter panes table cloths embroidery in the piece ..... as meaning all varieties of fabrics manufactured either wholly or partly from cotton and as including dhoties sarees chadders bed sheets bed spreads counter panes table cloths embroidery in the .....

Arundhati Balkrishna Vs. Commissioner of Income-tax, Gujarat

Court: Gujarat

Reported in: (1982)29CTR(Guj)85; [1982]138ITR245(Guj)

..... with the possession so also the vendee would not be able to include this property in the net wealth of his wealth tax return not ..... the property from his net wealth the purchaser must be able to include the property in his net wealth so also the transferor and transferee ..... must know as to who is liable to include the rental income in his return and for what period so also .....

Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...

Court: Gujarat

Reported in: (1981)25CTR(Guj)263

..... said provision the total income of the assessee concerned should include any profits and gains derived from the export of any ..... rebate if it has made an overall profit in its business including the export business which would be inconsistent with the precondition ..... from sale of transferable import entitlements and import licences could be included in the profits and gains derived from the export of .....

Commissioner of Income-tax, Gujarat Vs. K.K. Shah,

Court: Gujarat

Reported in: (1982)1GLR258

..... individual for the total income of anypurpose of assessment there shall individual there shall bebe included included all such income as arises directly or indirectly a so much of the income of ..... expression profession been defined by section 2 36 as has not been defined under profession includes vocation it takes within its sweep theexpression vocation section 28 which is the charging section .....

Kalyanbhai Trikamlal Shah Vs. Commissioner of Wealth-tax, Gujarat

Court: Gujarat

Reported in: (1982)28CTR(Guj)139; [1982]135ITR750(Guj)

..... or in connection with an agreement to live apart shall be include in the present case it is evident that it would amount ..... some portion of the stock holding namely the converted property was includible in the assessee individual s net wealth under section 4 1a ..... some portion of the stock holding namely the converted property was includible in the assessee individual s net wealth under section 4 1a .....

Legal Representatives of the Estate of Late R. Dalmia Vs. Commissioner ...

Court: Delhi

Reported in: (1981)24CTR(Del)16

..... been of the view that the question whether the accumulated profits include capital gains is really inter connected with the definition of ..... of the view that the capital gains have only to be included at the time they are ascertained capital gains cannot arise ..... husband otherwise than for adequate consideration the income is to be included in the husbands income the contention of the assessed was that .....