Quantification - Year 1960 - Judgments

Nov 21 1960 (SC)

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court: Supreme Court of India

Decided on: Nov-21-1960

Reported in: AIR1961SC459; [1961]2SCR537

..... an buildings and the method adopted was merely a method of quantification the federal court also pointed out that where there is an ..... the number of men employed therein where therefore the result of quantification is to bring a particular impost entirely within the ambit of ..... of the district excluding his agricultural income as a measure of quantification of the fee can it be said in the circumstances .....

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Jun 15 1960 (HC)

Commissioner, City Corporation Vs. Harihara Iyer

Court: Kerala

Decided on: Jun-15-1960

Reported in: AIR1961Ker62

..... that the sub section contains the charging as well as the quantification provisions under the act and the schedule contains the machinery for ..... could be charged on his aggregate income from all sources the quantification of the tax has to be done by fixing him under ..... arises not later than the close of the previous year though quantification of the amount payable is postponed 32 it is then argued .....

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Apr 02 1960 (HC)

H.M. Kashiparekh and Co., Ltd. Vs. Commissioner of Income-tax, Bombay ...

Court: Mumbai

Decided on: Apr-02-1960

Reported in: [1960]39ITR706(Bom)

..... alone and it arise not later than the close of the previous year but the quantification disputed of the amount payable is postponed this proposition has not been disputed by learned .....

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May 13 1960 (HC)

Commissioner of Income-tax, U. P. and Vs. P. V. Kalicharan Jagannath.

Court: Allahabad

Decided on: May-13-1960

Reported in: [1961]41ITR40(All)

..... and not that the commission would not accrue until the profits had been ascertained the quantification of the commission was not a condition precedent to its accrual on these facts and .....

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Feb 19 1960 (SC)

Commissioner of Income-tax, Bombay North Vs. Harivallabhadas Kalidas a ...

Court: Supreme Court of India

Decided on: Feb-19-1960

Reported in: AIR1960SC703; [1960]30CompCas286(SC); [1960]39ITR1(SC)

..... affect the liability of the assessee to income tax it was also held that the quantification of the commission could not affect the question as it was not a condition precedent .....

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Apr 02 1960 (HC)

H.M. Kashiparekh and Co. Ltd. Vs. Commissioner of Income-tax, Bombay N ...

Court: Mumbai

Decided on: Apr-02-1960

Reported in: AIR1961Bom84

..... alone and it arises not later than the close of the previous year but the quantification of the amount payable is postponed this proposition has not been disputed by learned counsel .....

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Apr 01 1960 (HC)

H.M. Kashiparekh and Co. Ltd. Vs. the Commissioner of Income-tax

Court: Mumbai

Decided on: Apr-01-1960

Reported in: (1960)62BOMLR667

..... alone and it arises not later than the close of the previous year but the quantification of the amount payable is postponed this proposition has not been disputed by learned counsel .....

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Feb 19 1960 (SC)

The Commissioner of Income-tax, Bombay North and ors. Vs. Harivallabhd ...

Court: Supreme Court of India

Decided on: Feb-19-1960

Reported in: [1960]3SCR50

..... affect the liability of the assessee to income tax it was also held that the quantification of the commission could not affect the question as it was not a condition precedent .....

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Aug 31 1960 (HC)

P. Subramania Chetty Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Decided on: Aug-31-1960

Reported in: [1962]46ITR724(Mad)

..... the tribunal and there could therefore be no question of taxing than income twice over quantification of the profits at different levels 7 per cent and 10 per cent in not .....

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Feb 17 1960 (HC)

Budhan Khan Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Feb-17-1960

Reported in: [1961]12STC829(AP)

..... sections that follow are the machinery sections for the purpose of quantification of the liability and the collection of the tax their ..... that the liability to tax is not dependent upon the quantification of the liability which is a distinct and separable process ..... priniciple that the liability to tax is not dependent upon the quantification of the liability which is a distinct and separable process .....

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