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Profitable - Judgment Search Results

Home > Cases Phrase: profitable Year: 1948 Page 1 of about 242 results (0.019 seconds)
Mar 17 1948 (PC)

Ahmedbhai Umarbhai and Co. Vs. Excess Profits Tax Officer, Iii Circle

Court: Mumbai

Decided on: Mar-17-1948

Reported in: (1948)50BOMLR349

..... through a manufacturing process it may well have been that profits attributable to that manufacturing process accrued or arose in british ..... ujjain must be calculated without allowing any apportionment of that profit as between the period prior to the moment of export ..... india manufacturing activity whether part of business of assessee firm profits from sale in british india whether accrue or arise in .....

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Aug 12 1948 (PC)

The Commissioner of Income-tax and Excess Profits Tax Vs. Chari and Ra ...

Court: Chennai

Decided on: Aug-12-1948

Reported in: (1948)2MLJ525

..... us as one of revenue law under this law the profits are the profits realised in the course of the year what seems an ..... modified by the provisions and schedules of the acts regulating excess profits duty as the case may be for example the ordinary principle ..... under that section the assessee is entitled to compute the income profits and gains in accordance with the method of accounting regularly employed .....

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Mar 23 1948 (PC)

Shree Laxmi Silk Mills Vs. the Commissioner of Excess Profits Tax Act

Court: Mumbai

Decided on: Mar-23-1948

Reported in: (1948)50BOMLR328

..... earlier viz that if a commercial asset produces profits in fact then such profits are business profits i may notice again that in this ..... the assessee received from government was properly assessed to excess profits duty as a trading receipt by the assessee and lord ..... his business as defined in section 2 5 of the excess profits tax act 1940 maharashtra scheduled castes scheduled tribes de notified .....

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Mar 23 1948 (PC)

Shree Laxmi Silk Mills, Bombay Vs. Commissioner of Excess Profits Tax, ...

Court: Mumbai

Decided on: Mar-23-1948

Reported in: AIR1949Bom12; [1948]16ITR98(Bom)

..... earlier viz that if a commercial asset produces profits in fact then such profits are business profits i may notice again that in this case ..... which the assessee received from government was properly assessed to excess profits duty as a trading receipt by the assessee and lord ..... the court held that the royalties were not part of the profits of the assessees business because in granting the licences the .....

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Dec 09 1948 (PC)

Commissioner of Income-tax and Excess Profits Tax Vs. S. Sen and ors.

Court: Orissa

Decided on: Dec-09-1948

Reported in: AIR1952Ori89

..... the facts being identical by the commissioner of income tax excess profits tax bihar and orissa under section 66 1 of the ..... of 9 as and 7as respectively tile business of which the profits and gains are subjects of assessment consisted of aerodrome work under ..... to the common purpose that the quarries should be remunerative and profitable to the partners 8 the principle deducible from this authority can .....

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Dec 09 1948 (PC)

Commissioner of Income-tax and Excess Profits Tax, Bihar and Orissa Vs ...

Court: Orissa

Decided on: Dec-09-1948

Reported in: [1949]17ITR355(Orissa)

..... the facts being identical by the commissioner of income tax excess profits tax bihar and orissa under section 66 1 of the ..... to the common purpose that the quarries should be remunerative and profits above to the partners the principle deductible form this authority can ..... unless in the opinion of the income tax officer the income profits and gains cannot properly be deducted therefrom but the may well .....

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Aug 12 1948 (PC)

Commissioner of Income-tax and Excess Profits Tax, Madras Vs. Messrs. ...

Court: Chennai

Decided on: Aug-12-1948

Reported in: [1949]17ITR1(Mad)

..... us as one of revenue law under this law the profit are the profit realised in the course of the year what seems an ..... modified by the provisions and schedules of the acts regulating excess profits duty as the case may be for example the ordinary principles ..... under the section the assessee is entitled to compute the income profits and gains in accordance with the method of accounting regularly employed .....

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Aug 12 1948 (PC)

R.A. Coodzer and Company Vs. the Commissioner of Excess Profits Tax

Court: Chennai

Decided on: Aug-12-1948

Reported in: (1948)2MLJ442

..... from them remuneration or commission were allowable deductions in computing the profits of the firm in commissioner of income tax v b s ..... in the year of assessment must be deducted in computing the profits or accounts of the partnership here again the question would ..... the family were held to be legitimate deductions in computing the profits of the business provided they were bona fide payments to .....

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Aug 12 1948 (PC)

R. A. Goodsir and Co., Madras Vs. Commissioner of Excess Profits Tax, ...

Court: Chennai

Decided on: Aug-12-1948

Reported in: [1948]16ITR367(Mad)

..... from them remuneration or commission were allowable deductions in computing the profits of the firm in chief commissioner of income tax v ..... in the year of assessment must be deducted in computing the profits or accounts of the partnership here again the question would ..... the family were held to be legitimate deductions in computing the profits of the business provided they were bona fide payments to .....

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Aug 17 1948 (PC)

The Commissioner of Income-tax and Excess Profits Tax Vs. Sri R.S.A. S ...

Court: Chennai

Decided on: Aug-17-1948

Reported in: (1948)2MLJ493

..... act section 10 2 xi of the act provides that in the computation of the profits and gains of any business in the case of an assessee carrying on a banking ..... to time the interest paid to the family by the debtors was included in the profits of the family and assessed to income tax in the year of account in that .....

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