Profits - Judgment Search Results
V. Jaganmohan Rao and ors. Vs. Commissioner of Income-tax and Excess P ...
Court: Supreme Court of India
Decided on: Jul-31-1969
Reported in: [1970]75ITR373(SC)
that status for the relevant assessment years 1944-45, 1945-46, 1946-47 not only to income-tax but also to excess profits tax. On February 1, 1941, he purchased from Randhi Appalaswamy (hereinafter referred to as 'the vendor ') a
War Profits Tax Commissioner, Madhya Pradesh, Indore Vs. Binodram Balc ...
Court: Supreme Court of India
Decided on: Apr-20-1966
Reported in: AIR1967SC246; [1966]62ITR740(SC); [1966]SuppSCR224
High Court of Madhya Pradesh in a reference made to it under s. 46 of the Gwalior War Profits Tax Ordinance, Samvat 2001 - hereinafter called the Ordinance. Three questions were referred to the High Court by
The War Profits Tax Commissioner Vs. Binodiram Balchand
Court: Supreme Court of India
Decided on: Dec-20-1961
Reported in: AIR1966SC1768; [1962]44ITR556(SC); [1962]Supp2SCR243
certificate of fitness granted by the High Court of Madhya Pradesh under s. 47(2) of the Gwalior War Profits Ordinance, Samvat 2001 (hereafter called the Ordinance) on the ground that the appeal involves a substantial question of
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G. Ekambarappa and ors. Vs. Excess Profits Tax Officer, Bellary
Court: Supreme Court of India
Decided on: May-02-1967
Reported in: AIR1967SC1541; [1967]65ITR656(SC); [1967]3SCR864
hereinafter called the 'Act' calling upon the appellants to submit a return of the standard profit and the profits actually made during the chargable accounting period from October 30, 1943 to October 30, 1944 on the ground
Harinagar Sugar Mills Ltd. Vs. Excess Profits Tax Officer.
Court: Mumbai
Decided on: Mar-19-1984
Reported in: [1984]8ITD788(Mum)
ORDERPer Dr. Balasubramanian, Vice President - The excess profits tax assessment of this assessee for the chargeable accounting period ending 30-9-1943 year of assessment 1944-45 was reopened
G. Padmanabhappa Vs. Excess Profits Tax Officer, Bellary
Court: Karnataka
Decided on: Aug-13-1962
Reported in: [1963]49ITR763(KAR); [1963]49ITR763(Karn)
are filed by the two partners of a dissolved firm. The firm in question was assessed to excess profits tax in a sum of Rs. 74,612-11-0 and a compulsory deposit of Rs. 19,816 for the chargeable accounting
S. Chattanatha Karayalar Vs. Excess Profits Tax Officer
Court: Chennai
Decided on: Sep-12-1972
Reported in: [1973]92ITR384(Mad)
to quash the four assessment orders of the same date, December 31, 1963, passed under the Travancore Excess Profits Tax Act, 1120 (hereinafter referred to as 'the Travancore Act ') for the period from 19-8-1118 to 18-8-1121.
Ahmedbhai Umarbhai and Co. Vs. Excess Profits Tax Officer, Iii Circle
Court: Mumbai
Decided on: Mar-17-1948
Reported in: (1948)50BOMLR349
whether it accrues to him within or without British India. But the position is different under the Excess Profits Tax Act (XV of 1940). Under Section 5 that Act is made applicable to every business of which
Commissioner of Excess Profit Tax, Kanpur Vs. Kalyan Mal Phool Chand
Court: Supreme Court of India
Decided on: Mar-13-1987
Reported in: AIR1987SC2140; [1987]166ITR180(SC); 1987(1)SCALE563; (1987)2SCC458; [1987]2SCR601; 1987(1)LC721(SC)
of the High Court of Allahabad dated 21st February 1971. It relates to the assessment under the Excess Profits Tax Act, 1940 (hereinafter called the 'Act'). The assessee was an unregistered firm carrying on business of manufacture
Khaitan Apte and Co. and anr. Vs. D. Rama Rao, Income-tax Officer/Exce ...
Court: Supreme Court of India
Decided on: Sep-24-1971
Reported in: [1973]92ITR569(SC)
of a Division Bench of the Punjab High Court.2. M/s. Khaitan Apte & Co. were assessed to excess profits tax by the Excess Profits Tax Officer, Rajahmundry in a sum of Rs. 4,36,554-10-6 in respect of the
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