Payable - Judgment Search Results

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... or recomputation under section 147 the amount on which interest was payable under sub section 1 is increased the assessee shall be ..... 140a or otherwise shall be adjusted against interest determined to be payable on computation of total income under section 143 1 or on ..... of section 234b clearly provides for the modification of the interest payable consequent upon the order of settlement and it will not .....

income-tax Officer Vs. B.A. Patravali and Sons

Court: Income Tax Appellate Tribunal ITAT Pune

..... did not accept this submission and imposed penalises he determined the tax payable as if the firm was not registered and on that basis ..... the question that arose before the supreme court was whether interest was payable under section 139 8 by a registered firm for delay in ..... is excess tax deducted at source and consequently no tax is payable as a registered firm the delay in filing the return could .....

Kanhaiya Lal Doshi Vs. Assistant Commissioner

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56ITD486(JP.)

..... assessee did not revise his estimated income and pay advance tax payable by 15th march 1984 vii that the income from moneylending ..... 132b speaks of the date of commencement of the interest payable by the central government it may thus be appreciated that ..... likely to undergo different kinds of challenges before it becomes finally payable and is dependent upon the flexible character of tax liability .....

Commissioner of Income Tax Vs. Smt. Lalita M. Bhat

Court: Mumbai

Reported in: (1996)135CTR(Bom)251; [1996]221ITR257(Bom)

..... profits of aop arrived at after deduction of the income tax payable thereon the ito did not accept either of these contentions of ..... tax where total income includes income on which no tax is payable where there is included in the total income of an assessee ..... sub s 1 thereof specifically provides for deduction of income tax payable by the firm from its total income before ascertaining or apportioning .....

Hindustan Motors Limited Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1996)132CTR(Cal)472,[1996]218ITR450(Cal)

..... illegally retaining possession of the warehouse and as such the amount payable was a statutory liability the hon ble chief justice therefore ..... the customs act it cannot be said that the interest payable for keeping the imported goods in the customs warehouse beyond ..... be treated as including within itself the element of interest payable on account of warehousing beyond the statutory period the levy .....

V. Rajamanickam Chettiar Vs. T. Dakshina Moorthy and ors.

Court: Chennai

Reported in: 1997(1)CTC17

..... exists no written or agreement for the rentals quantum of rent payable for the relevant period above referred 4 on considering the ..... this court have held that in the case of fixed rent payable under the tenancy agreement lawfully entered into between the parties ..... this revision has made a correct approach in quantifying the rentals payable for the period covered under two faslis namely faslis 1395 .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... there are certain schemes of the petitioner company under which processing charges maintenance charges are payable by the certificate holders as stated above a representative sample of such scheme in which ..... of the respondent that under its welfare endowment schemes peerless is collecting deposits which are payable in advance either annually half yearly or quarterly and is disbursing moneys to the .....

Durametallic (India) Ltd. Vs. Assistant Commissioner of Income-tax.

Court: Chennai

Reported in: [1995]55ITD181(Mad)

..... relief under double taxation agreement with singaporers 3 79 459gross tax payablers 51 21 811now under rule 2 of the said schedule the ..... to that act in particular this would mean that the surtax payable by the assessee must first be computed in the ordinary course ..... a of the agreement contemplates that the amount of singapore tax payable in respect of income from sources within singapore which has been .....

C.i.T. Jodhpur Vs. Achaldas Dhanraj and anr.

Court: Rajasthan

Reported in: 1995(2)WLN208

..... the previous year even though such sum might not have been payable within that year under the relevant law the two provisos to ..... year irrespective of the date by which such sum is statutorily payable this amendment will take effect from 1st april 1984 under the ..... in the accounting year and the amount should also be statutorily payable in the accounting year and for that purpose the amendment which .....

Assistant Commissioner of Vs. Krishna Textiles

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)59ITD523(Ahd.)

..... of stay of supreme court the disputed excise duty was not payable and hence section 43b was not attracted in this connection ..... receive payment is admitted and the quantification only of the amount payable is left to be determined in accordance with settled or accepted ..... and the assessee contended that the excise duty ceased to be payable as far as application of section 43b was concerned however after .....