Profess - Judgment Search Results

Justice Sri Motilal B. Naik Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2001)77ITD285(Hyd.)

..... amount of rs 4 69 512 towards the past outstandings of fees receivable in discontinued profession as government pleader the assessee has been maintaining cash system of accounting for the professional ..... under article 226 of the constitution of india contending that he had not discontinued the profession but merely suspended the practice on account of the constitutional disability during the period he .....

Ramon Services (P) Ltd. Vs. Subhash Kapoor

Court: Supreme Court of India

Reported in: AIR2001SC207; (2001)1GLR848(SC); [2000]113TAXMAN676(SC)

..... members by their exemplary conduct both in and outside the court the legal profession is different from other professions in that what the lawyers do affects not only an individual but the ..... system efficient effective and credible the casualness and indifference with which some members practise the profession are certainly not calculated to achieve that purpose or to enhance the prestige either of .....

income Tax Officer Vs. Estate of Late K. S. Engineer

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... retirement or death of the person who is practising a profession the profession gets discontinued or ceases and thereafter any sum is ..... repeatedly invoked if there is only one discontinuance of one profession that in this case the discontinuance was on account of ..... and character of professional fees properly chargeable as income from profession cannot arise in the present appeal where we are concerned .....

income Tax Officer Vs. Estate of Late K.S. Engineer

Court: Mumbai

Reported in: (2001)70TTJ(Mumbai)161

..... retirement or death of the person who is practising a profession the profession gets discontinued or ceases and thereafter any sum is ..... repeatedly invoked if there is only one discontinuance of one profession that in this case the discontinuance was on account of ..... and character of professional fees properly chargeable as income from profession cannot arise in the present appeal where we are concerned .....

India Packing Products (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

..... specifically under the head profits and gains from business or profession according to the ao income from house property and capital ..... firm aop or boi i eligible business or profession shall mean business or profession other than a the business of construction manufacture ..... from house property d profits and gains of business or profession e capital gains these sub headings clearly indicate that the .....

Coimbatore Insulation Tapes (P) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)84ITD459(Chennai)

..... previous year he particularly placed emphasis in the article on the expression the business or profession and submitted that the business referred to the business which had been previously continued and ..... from salvage compensation thereabout the same will be chargeable as income of the business or profession of that previous year in which the moneys become due the amount assessable as income .....

India Packing Products (P) Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)74TTJ(Bang.)561

..... reference to the income computed specifically under the head profits and gains from business or profession according to the assessing officer income from house property and capital gains are assessable ..... firm association of persons or body of individuals i eligible business or profession shall mean business or profession other than a the business of construction manufacture or production of any .....

Stenberg Vs. Carhart

Court: US Supreme Court

..... in forbidding medical procedures which in the state s reasonable determination might cause the medical profession or society as a whole to become insensitive even disdainful to life including life in ..... presents a greater risk of disrespect for life and a consequent greater risk to the profession and society which depend for their sustenance upon reciprocal recognition of dignity and respect the .....

Commissioner of Income Tax Vs. Mahendra Mills

Court: Supreme Court of India

Reported in: (2000)159CTR(SC)381; [2000]243ITR56(SC); JT2000(3)SC405; 2000(2)SCALE384; (2000)3SCC615; [2000]2SCR465

..... expended wholly or exclusively for the purpose of business or profession of the assessee shall be allowed in computing the income ..... chargeable under the head profits and gains of business or profession it was submitted that expenditure can be allowed only if ..... on securities income from property profits and gains of business profession or vocation and income from other sources and capital gains .....

Jodhpur Chartered Accountants Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... vishayon par dnyan ka prasar karna tatha usaki jankari karvana 2 sadosyon ko charterd accountant profession sambandhi dnyan evam jankari karvana jiske liye samay samay par seminar goshthiye sabhaye wa karyshalao ..... rajasthan and not to those chartered accountants who are not for the time being in profession though they obtained the requisite qualification for the purpose he has contended that mere .....