Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Sorted by: old Court: andhra pradesh Page 1 of about 2,581 results (0.131 seconds)

Commissioner of Income Tax Vs. Majjidunnisa Begum

Court : Andhra Pradesh

Reported in : [1996]221ITR189(AP)

..... on identical facts dealing with the question of taxability of an erstwhile employee of the united nations, a division bench of the delhi high court has also taken the same view in cit vs . dr. ..... in the pension receivable by the widow after the death of her husband and the salary receivable by the employee of the uno from the funds of the united nations from out of which the pension is paid, the principle contained in s. ..... the it act, 1961, to state the case and refer the question of law, the tribunal has stated the case and referred the following question of law : 'whether, on the facts and circumstances of the case, the tribunal was justified in holding that the pension received by a widow of an ex-employee of the uno is exempt from the it act ?' 2. ..... to those conventions and immunities, the united nations (privileges and immunities) act, 1947, was enacted by parliament. ..... however, on further appeal to the tribunal, it was held that the pension received by the employee of the uno was exempt from tax, so the amount of pension received by the assessee could also be exempt from taxation and accordingly, the three appeals for the said assessment years were allowed on 7th ..... a widow of one late shri durvesh alam quadri, who was in the service of the united nations organisation (uno) from 1961 and died in harness in 1965. ..... reading of the provision extracted above, shows that the officials of the uno shall be exempted from tax on the salaries and emoluments paid to them by the united nations. .....

Zaheerahmed Khan,s/O. Gulam Alikhan,r/ Vs. M.A. Gaffor, Chief Executiv ...

Court : Andhra Pradesh

..... council of scientific and industrial research (10 supra), the supreme court held that even if tribunals constituted under the administrative tribunals act, 1985 make some legal errors, still if substantial justice has been rendered, the court should ..... the petitioner is responsible for sale of lands of the institution; that the petitioner was reinstated as muthawalli only on 25-05-2000 and had not been acting as muthawalli prior thereto and the transactions relating to sale of properties of the institution relied upon by the tribunal occurred prior to the year 2000 when he was not in management of the properties of the institution; in any event zaheer ali khan/zaheer khan ..... and conclusion reached is not the subject matter of the appeal; that although the special officer ought to have given reasons or clearly stated that he had accepted or negated the enquiry report dt.15.01.2005, even if he did not do so and simply subscribed his signature on 11.02.2004, the enquiry proceedings cannot be set aside since there is prima facie record to show the sale of wakf ..... m.a.hafeez siddiqui in the said report, the impugned order need not be set aside; even the copy of the enquiry report dt.15- 01-2005 of m.a.hafeez siddiqui was not furnished to the petitioner and this violated the principles of natural justice; the enquiry officer as well as the tribunal ought to have seen that the complainant had not made the complaint in the form of an affidavit as mandated by section 70 and ..... national ..... tax, .....

Abdur Rahim and ors. Vs. Joseph A. Pinto and ors.

Court : Andhra Pradesh

Reported in : 1951CriLJ1333

..... . with us every official from the prime minister down to a constable or a collector of taxes is under the same responsibility for every act done without legal justification as any other citizen....dicey further states that soldiers or clergymen....are....subject to laws which do not afloat the rest of the nation and are in borne instances amenable to tribunals which have no jurisdiction over their fellow countrymen....but....a soldier or clergyman does not escape thereby from the duties of an ..... . a copy of my judgment be sent to the tribunal to act according to the sections and parts of the sections that are held legal.123 ..... i may mention that some portions of the regulation now being deleted, were, as a matter of fact, not acted upon by the special tribunal and it was following a procedure in accordance with our judgment; for example, in spite of the regulation doing away with the necessity of taking down the evidence at length and permitting only a memorandum of the substance of what each witness said, this particular tribunal has been recording the evidence of witnesses in full. ..... . section 4, sub-section (4) which provides,a special tribunal shall not merely by reason of a change in its members, be bound to recall and re-hear any witness who has given evidence and it may act on the evidence already recorded by or produced' must in my opinion, be declared ineffective so far as trial of serious offences before a court of session is concerned .....

Raja Rameshwara Rao Bahadur Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Reported in : [1957]32ITR552(AP)

..... of the expenditure incurred in a connection with the items mentioned in the question was never disputed and indeed was allowed by the income-tax authorities and also by the tribunal, but, we are satisfied that the question sought by the assessee and intended by the tribunal to be referred to this court is clearly one involving the dispute between the parties, namely, whether the grows or net expenditure incurred ..... of the samsthanam, and, therefore, the amount spent by him for acquiring the village and the land should be deducted from his income under section 14(5)(a) of the hyderabad income-tax act and that, at the same time, the income realised by him by selling the plots was in the nature of a capital receipt and therefore was a not part of his taxable income. ..... the particular machinery or of the particular service connection and examined from this standpoint also it is clear that the phrase 'actual cost to the assessee' which occurs in section 10(5)(a) of the act must be interpreted to mean the actual cost incurred in installing service connection irrespective of any consideration to the amount actually contributed by the assessee or the amount actually recouped ultimately from the consumers.'30. ..... the income-tax appellate tribunal, bombay bench 'b', has referred to this court the following questions under section 82(1) of the hyderabad income-tax act :'(1) whether the provisions of the hyderabad income-tax act in so far as they purport to levy a tax on income from jagir ..... national .....

Workers of Srirama Sugars and Industries Ltd., Bobbili Vs. Industrial ...

Court : Andhra Pradesh

Reported in : AIR1960AP485; (1959)IILLJ704AP

..... gross profits for depreciation, for rehabilitation, for return at 6 per cent on the paid-up capital, for return on the working capital at a lesser but reasonable rate, and for an estimated amount in respect of the payment o income-tax.in the same case it has been also held that in determining what should be allowed on account of depreciation the tribunal is not required to adopt the basis followed under the income ..... accordingly that part of the award alone is set aside and the tribunal is to determine afresh after giving both the parties opportunity to adduce proper evidence if they so desire. ..... ' the counsel for the writ petitioner has argued that the tribunal while correctly enumerating the several heads of deductions in order to ascertain the surplus has not appreciated the principles, on which deduction for depreciation and reserves for rehabilitation are to be determined. ..... leave facilities.so far as the first question was concerned the tribunal has held that from the scrutiny of the balance sheets and the evidence of the accounts, there was no balance for the payment of bonus for the two years referred to in the question. ..... question concerning the leave facilities is that the claim of ten days privilege, 10 days sick and 10 days casual leaves for workers employed after 1949 cannot be granted because after the amendment to the factory act they were getting their statutory leaves under the amended section 79 of the ..... national cotton mills workers' union, ram-jeenagar, 1953 lab. .....

Commissioner of Wealth-tax Vs. Andhra Sugars Ltd.

Court : Andhra Pradesh

Reported in : [1966]62ITR841(AP)

..... referred the following question of law for our consideration under section 27(1) of the wealth-tax act, 1957, hereinafter referred to as 'the act' :'whether the appellate tribunal was correct in law in allowing a deduction from the net value of the assets of the business as a whole as determined by the wealth-tax officer under section 7(2)(a) of the wealth-tax act on the basis of the balance-sheet as on the valuation date, an amount equal to the difference between the depreciation ..... already provided by the company itself in its books and the aggregate sum of normal depreciation and extra shift allowance that he is entitled to under the income-tax act and which had been allowed up to the chargeable accounting period under the said act.our answer therefore to this question is in the negative subject to the right of the assessee to contended that the depreciation deducted in the balance-sheet requires ..... it does not appear from the order of the appellate tribunal on what basis it has adopted the depreciation allowed under the income-tax act as a basis for the deduction of further depreciation to arrive at the ..... the appellate tribunal, however, thought that under section 7(2)(a) of the act, in the case of a business for which accounts are maintained by the assessee regularly, the wealth-tax officer has been given the discretion, instead of determining separately the value of each asset held by the assessee in such business, to compute the net value of the assets of the business as a .....

Westmercurr Handelmiji Vs. Commissioner of Income-tax, Hyderabad. [[19 ...

Court : Andhra Pradesh

Reported in : [1968]67ITR39(AP)

..... - the income-tax appellate tribunal has referred the case under section 66(1) on the following question namely :'whether, on the facts and in the circumstances of the case, the commission earned by the non-resident was liable to tax under section 4(1)(a) of the act ? ..... the appellate assistant commissioner as well as the tribunal maintained this order.the assessees contention is that since there is no agreement to retain the money here, the g.m.p.c. ..... the income-tax officer assessed westam under section 4(1)(a) of the act on the commission as if it was received by the non-resident company in india. ..... westmercurr handelmiji (referred to as 'westam') was a non-resident firm of dutch nationality. ..... under section 43 of the income-tax act, the g.m.p.c. ..... commissioner of income-tax [[1962] 44 i.t.r. ..... commissioner of income-tax [[1962] 44 i.t.r. ..... in commissioner of income-tax v. p.v. ..... this very contention was considered by a bench of this court is commissioner of income-tax v. p.v. ..... it acted as the sales agent in europe of the gudur mica produce co. .....

Badrinarayan Balakishan Vs. Commissioner of Income-tax, A.P.

Court : Andhra Pradesh

Reported in : [1968]69ITR323(AP)

..... - this court had directed the income-tax tribunal to state a case on the following question, viz. ..... but, as the tribunal has pointed out, since these debts are speculation debts incurred in transactions prohibited by law, which presumably contravene the forward contracts regulation act, and in some instances if they come under section 15 of that act are even punishable under section 20(2) thereof, the non-receipt of replies from the debtors to the letters of the income-tax officer is understandable. ..... the appellate tribunal, however, took the view that the assessees claim for deduction of this amount could be allowed either under section 10(2)(xi) of the indian income-tax act, 1922, or on general principles governing the computation of profits under section 10(1). ..... in this view, the tribunal also rejected the claim of the assessee.it appears to us that the basic assumption made by all the three income-tax authorities is that there is no proof of the existence of the debts themselves. ..... the tribunal also rejected the claim of the assessee, on the grounds, firstly, that although the income-tax officer himself wrote to those parties, they refused to confirm or deny their liability or unwillingness to pay evidence to show that, apart from the unenforceability of the claims against the parties, either the parties were unable to .....

Khan Bahadur Ahmed AlladIn and Sons Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1969]74ITR651(AP)

..... can it be said that the final determination by the highest court of the compensation would entitle the income-tax officer, notwithstanding the period of limitation fixed under the income-tax act, to reopen the assessment in which he had included the initial compensation awarded by the collector and recompute the entire income on the basis of ..... the appellate assistant commissioner decided the first point against the assessee, following the order of the tribunal for the earlier years, and on the second point, he agreed with the assessee's contention and held that the additional compensation accrued to the assessee only on 12th july, 1956, which was ..... the income-tax appellate tribunal has referred the following two questions for our ..... on the second question, the tribunal held that the lands formed the stock-in-trade of the assessee's business and, as such the realisation either from sale or acquisition by the government would represent only ..... the appellate tribunal, however, accepted the assessee's contention and held that the amount cannot be included as the income ..... the appellate tribunal however, on appeal by both the assessee and the department--the assessee in respect of the finding on the first question and the department as against the finding on the second question--held that ..... the tribunal held that the interest that was payable to the assessee in each successive year accrued in that year and was liable to be assessed in that year itself and assessment of that interest cannot .....

Addepally Nageswara Rao and Brothers Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1971]79ITR306(AP)

..... last clause to which our attention was drawn is clause (9) of the deed, that clause merely states that the current provisions of the indian partnership act of 1932 will apply for the conduct of the affairs of the company and for defining the rights and liabilities of the partnership as well as for ..... that is why the judges, at one stage, categorically stated at page 644 that:' as the appellate tribunal has pointed out in this case, the partnership deed as amended by the deed of clarification provides that the profit is to be shared among the two major partners and the minor admitted to the benefits ..... but in view of the subsequent portion of the said subsection that a minor is not irauiy case personally liable for any such act, no one can be left in doubt that what is affected by sub-section (3) of section 30 is not the person of the minor or his other property not brought in in the assets of the firm but only the share ..... this is a reference made to this court under section 66(1) of the indian income-tax act, 1922 (xi of 1922), hereinafter called the ' act ', and raises the following three questions :' (1) whether, in the facts and circumstances of the case, the assessee is entitled to renewal of registration for the ..... so far as the contention relating to mareswara rao being a partner was concerned, the tribunal reached the conclusion that the commissioner had not recorded any final conclusion on that aspect ..... been dissented to by the calcutta high court in national trading company v. .....