Individually - Judgment Search Results

Commissioner of Income-tax Vs. Modu Timblo (individual)

Court: Mumbai

Reported in: (1994)116CTR(Bom)442; [1994]206ITR647(Bom)

..... capital gains the assessability of capital gains in the hands of the body of individuals or the individuals constituting the communion will depend upon the facts of each case f income from ..... persons the juxtaposition of the two expressions does not suggest that the expression body of individuals should be interpreted ejusdem generis with the expression association of persons 26 naturally the .....

Commissioner of Income-tax Vs. Palace Fund (individual)

Court: Kerala

Reported in: [1992]196ITR505(Ker)

..... can be assessed in the hands of the palace fund as individual the appellate assistant commissioner followed the earlier order of the tribunal ..... that the assessment had to be made in the status of an individual and not in the status of a hindu undivided family accordingly ..... directed assessment for all the years in the status of an individual the assessee and the revenue filed appeals it is in those .....

Commissioner of Income-tax Vs. K.R. Honnappa (individual)

Court: Karnataka

Reported in: [1989]180ITR660(KAR); [1989]180ITR660(Karn); 1989(3)KarLJ305

..... the amount was paid to the assessee as remuneration for his services to any particular individual or to the political party in the present case also the payment made to the ..... the car were not by way of remuneration for services to any particular individual or to a group of individuals but only for his quality of rendering services to the people of .....

Commissioner of Income Tax, Chennai and Another Vs. K. Sundaramoorthy ...

Court: Chennai

..... huf status and did not choose to file return in his individual status the assessment was completed under section 158bc read with section ..... 144 in the hands of the assessee individual and a separate assessment was made regarding huf including investment in ..... 45 583 as against the said order two appeals one in individual capacity and the other in the status of huf were filed .....

Commissioner of Wealth-tax Vs. Vijaipat Singhania (individual) and Vee ...

Court: Allahabad

Reported in: [1991]192ITR308(All)

b p jeevan reddy c j 1 under section 27 3 of the wealth tax act 1957 the tribunal has...

Commissioner of Wealth Tax, Gujarat-ii, Ahmedabad Vs. Arvind Narottam ...

Court: Supreme Court of India

Reported in: AIR1988SC1824; (1988)72CTR(SC)94; [1988]173ITR479(SC); JT1988(3)SC423; 1988(2)SCALE401; (1988)4SCC113a; [1988]Supp2SCR266

..... and to the same extent as it would be leviable upon and recoverable from an individual who is a citizen of india and resident in india for the purpose of this ..... and to the same extent as it would be leviable upon and recoverable from an individual who is a citizen of india and resident in india for the purpose of this .....

Gopal Krishna Singhania (individual) Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1992]194ITR65(All)

..... the use of residential accommodation in the assessee s case 2 the assessee is an individual his income comprised income from salary and share of profit in a firm messrs plywood .....

Commissioner of Income-tax Vs. P.D. Singhania (individual)

Court: Allahabad

Reported in: (2006)206CTR(All)529; [2006]287ITR19(All)

..... the facts giving rise to the present reference are as follows 4 the assessee an individual was living in the house owned by him the income tax officer however did not .....

V.M. Rao (individual) Vs. Commissioner of Wealth-tax

Court: Chennai

Reported in: [1998]229ITR813(Mad)

..... that market value should be taken to be the face value 2 the assessee an individual has been making compulsory deposits under the compulsory deposit income tax payers act 1974 read .....

Dr. Gaur Hari Singhania (individual) Vs. Commissioner of Wealth-tax

Court: Allahabad

Reported in: (2004)187CTR(All)346; [2003]263ITR8(All)

..... 1969 70 and 1971 72 3 the original assessment of the assessee who is an individual was reopened under section 17 1 a of the wealth tax act 1957 on the .....