Court : Gujarat
Reported in : [1976]102ITR356(Guj)
..... the persons who are referred to in section 41(1) of the indian income-tax act, 1922, equivalent to section 160 of the income-tax act, 1961, are not the persons having any beneficial interest in the income. none of them has any beneficial interest in the income, for example, the court of wards, the administrator-general, the official trustee ..... ) must be answered against the assessee and it must be held that the income includible in the total income of the assessee is income determinable as per the provisions of the income-tax act, 1961, in the case of the trust and not the income actually received or receivable by the assessee from the said trust or according to ..... the facts and in the circumstances of the case, the income includible in the total income of the assessee is income determinable as per provisions of the income-tax act, 1961, in the case of the trust or the income receivable by the assessee from the said trust ?' 6. in income-tax reference no. 29 of 1973, only one question has been .....
Tag this Judgment!Court : Kolkata
Reported in : 77CWN396,[1973]91ITR82(Cal)
..... nisi obtained by the appellants in an application under article 226 of the constitution on the ground that it is premature as an alternative remedy is provided under the income-tax act, 1961. 2. two suits, one by the bengal chemical and pharmaceutical works ltd. and the other by ferbwerke hoechst aktiengesellschaft vormals meister lucius & burning (a corporation organised ..... on the satisfaction of which the appellant's firm could be treated as an agent of mr. blanco white under sections 160 and 163(1) of the income-tax act, 1961. the learned trial judge should have decided the appellant's case on merits as the questions raised went to the very root of the matter and affected ..... treat the appellant's firm as an agent of mr. blanco white under sections 161 and 163(1) of the income-tax act, 1961. the conditions precedent for the assumption of jurisdiction under section 163(1) of the act were not satisfied and the appellants came to the court at the earliest opportunity. 16. it is true that the .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]79ITR93(Cal)
..... is obviously, therefore, paid in india as the sales are concluded here. consequently, you should have deducted tax on such payments to nonresidents under section 195 of the income-tax act, 1961. your failure, hence, calls for action under section 201 of the income-tax act, 1961, before treating you as an agent, i am giving this fresh opportunity to you to discuss with ..... been earned through activities with you, i propose to treat you as an agent, for the limited purpose of recovery under section 201 of the income-tax act, 1961, in respect of all the parties to whom, in the aggregate; payment of 74,793 was made. your objection, if any, may please be stated, in ..... , it has agents in various countries for the sale of its export goods. the said foreign agents are non-residents within the meaning of the income-tax act, 1961 (hereinafter referred to as 'the act'). the petitioner pays to its non-resident agents commission in respect of the sales made by them. some of the non-resident agents .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]84ITR78(Cal)
..... of the beneficiaries' status being that of a hindu undivided family. in spite of the objections of the petitioner assessments were completed for 1961-62 and 1962-63 while the reassessment for 1960-61 under section 147 of the income-tax act, 1961, was still pending. in respect of the assessment year 1963-64 the petitioner by his letter dated the 14th march, 1966, required ..... to appreciate the arguments advanced and the case law cited on behalf of the petitioner certain provisions of the income-tax act, 1961, with thecorresponding provisions of the repealed act of 1922 have to be considered. section 26 (corresponding to section 9(3) of the old act) provides that where property consisting of buildings or buildings and land appertaining thereto is owned by two or more .....
Tag this Judgment!Court : Allahabad
Reported in : [1969]24STC356(All)
..... xv. sections 160 to 166 in that chapter deal with representative assessees. under those provisions tax is levied upon and recovered from an agent of a non-resident assessee, from ..... appropriate provisions would have been made in the act to levy and collect tax on a commission agent in his representative capacity. the device of levying upon and collecting tax from the agents or other representatives of certain class of assessees is often resorted to in taxing statutes. in the income-tax act, 1961, such a device is embodied in chapter ..... on the following question of law :whether on the facts and in the circumstances of the case, the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals?2. the statement of the case is a .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]77ITR827(All)
..... actual receipt and control of the income. speaking with reference to similar provisions in the income tax acts, of the united ..... the person who is the beneficial owner of the income or instead to assess the representative assessee who initially receives the income. the scheme expressed in the u.p. agricultural income-tax act, as in the indian income-tax act, 1922, and the income-tax act, 1961, provides for charging the tax in the hands of the person who is in ..... him in his representative capacity only. sub-sections (1) and (2) of section 11 of the u.p. agricultural income-tax act and sections 160 and 161 of the income-tax act, 1961, are merely enabling sections. they enable the revenue to make an assessment on the representative assessee instead of a direct assessment .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC1386; [1970]76ITR1(SC); [1969]2SCR353
..... under section 209 and 210 of the (indian) income-tax act, 1961, no order for payment of advance tax can be made against an agent of non-resident; and (2) that ..... section 156, for the assessment year 1965-66 and for an injunction or prohibition restraining the income-tax officer from enforcing or implementing the order under section 163 and the notice under section 156 read with section 210 of the income-tax act, 1961. the petition was resisted by the income-tax officer. 2. in support of the petition counsel for the company raised two contentions : (1) that .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]74ITR396(Guj)
..... bhagwati, c.j.1. this reference raises a short but very interesting question of construction of section 164 of the income-tax act, 1961. the reference arises out of an assessment made on the trustee of a trust called panna sanjay trust for the assessment year 1962-63, the ..... question is concerned, is admittedly the same as the shame of the old income-tax act and these observations of the bombay high court though made in the context of the old income-tax act would have equal validity under the present income-tax act. wherever any income is excluded from chargeability to tax either expressly or by necessary implication arising from the scheme of the ..... the purpose of determination of rate. but this postulate is plainly incorrect and is contrary to the scheme of the income-tax act. the bombay high court, while examining the scheme of the old income-tax act, pointed out in commissioner of income-tax v. n. m. raiji : 'the scheme is that wherever one finds an exemption or exclusion from payment of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1970Guj167; [1969]73ITR490(Guj)
..... trustees on behalf of or for the benefit of the assessee and the assessee was liable to be assessed directly in respect of such income under section 166 of the income-tax act, 1961. the income- tax officer accordingly included the entire income of the three trusts in the total income of the assessee for all the three assessment years. the asessee being aggrieved by the orders of the ..... income-tax officer, preferred appeals to the appellate assistant commissioner. the appellate assistant commissioner disagreed with the view taken by the income-tax officer and held that the only income receivable by .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1966KAR988; [1968]67ITR740(KAR); [1968]67ITR740(Karn); (1967)2MysLJ14
..... section 161 of the act does not make section 64(v) inapplicable to the case of the assessee. (2) the assessments on the ..... taken to annual the assessments on the minors and to refund the tax, if any, recovered. we make a record of this undertaking. 18. our answers to the questions referred are the following : (1) section 64(v) of the income-tax act, 1961, was rightly applied to the assessee's case for computing his income for the assessment year 1962-63. sub-section (2) of ..... narayana pai, j.1. in this reference under section 256(1) of the income-tax act, 1961, relating to the assessment of the income of c. r. nagappa of bangalore for the assessment year 1962-63, the facts which from the basis for the questions referred are briefly the following : the assessee, c. r .....
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