S 23a - Judgment Search Results
Home > Cases Phrase: s 23a Page 1 of about 866 results (0.121 seconds)Shree Changdeo Sugar Mills Ltd. Vs. Commissioner of Income-tax, Bombay ...
Court: Mumbai
Reported in: AIR1956Bom497; (1956)58BOMLR723; ILR1956Bom711; [1956]30ITR417(Bom)
..... public are not substantially interested then it is a company to which section 23a applies once section 23a applies then the further consideration would arise whether the conditions of the exercise ..... answered in negative indian income tax act xi of 1922 section 23af applicability of section 23a question to be decided before application of section construction before considering whether the provisions .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, West Bengal Vs. Gangadhar Banerjee and Co. ...
Court: Supreme Court of India
Reported in: AIR1965SC1977; [1965]35CompCas620(SC); [1965]57ITR176(SC); [1965]3SCR439
..... the appellate assistant commissioner held that an action under section 23a of the act was justified he further held that the ..... company was sufficiently sound to warrant an order under section 23a of the act alternatively he contended that if the ..... 902 available for distribution of dividend action taken under section 23a directing distribution of said amount income tax appellate tribunal viewed .....
Tag this Judgment! Ask ChatGPTNavinchandra Mafatlal Vs. Commissioner of Income-tax, Bombay City
Court: Mumbai
Reported in: AIR1954Bom550; (1954)795BOMLR56; [1955]27ITR245(Bom)
..... answers accordingly direct taxation assessment sections 23 23 3 23 a 23a 1 23a 4 27 28 1 29 30 31 33 33a 33b 34 ..... was soughtto be taxed in consequence of an order made undersection 23a he challenged the order of assessmentsuccessfully before this court and this ..... of shareholder be included in total income of shareholder under section 23a income tax officer will proceed to determine tax on total income .....
Tag this Judgment! Ask ChatGPTM.M. Parikh, Income-tax Officer, Special Investigation Circle-b, Ahmed ...
Court: Supreme Court of India
Reported in: AIR1967SC823; [1967]63ITR663(SC); [1967]2SCR38
..... of tax under section 23 and imposition of liability under section 23a tax liability quantified by an order under section 23 is a ..... whether the company is one to which the provisions of section 23a apply he has also to determine whether the company has distributed ..... in certain special circumstances contemplated by sub s 2 of section 23a the order imposing tax liability cannot be made unless the company .....
Tag this Judgment! Ask ChatGPTBhor Industries Ltd. Vs. the Commissioner of Income-tax, Bombay-city I
Court: Supreme Court of India
Reported in: AIR1961SC1100; [1961]42ITR57(SC); [1961]3SCR409
..... the tribunal were also dismissed they raised the contentions that s 23a was not applicable to the company that the deemed income arising ..... precluded the income tax officer from making any order under section 23a so as to affect the assessee shareholders in respect of their ..... transcends all questions of accrual and receipt the effect of s 23a is to make dividends payable out of the british indian income .....
Tag this Judgment! Ask ChatGPTShib Banerjee Properties and Construction Pvt. Ltd. Vs. Commissioner o ...
Court: Kolkata
Reported in: [1979]120ITR301(Cal)
..... has however allowed the appeal filed by the department under section 23a of the act in the following terms in our opinion the ..... as already stated the income tax authorities while acting under section 23a of the act must determine the commercial profit of the ..... really the commercial profits or business losses for thepurposes of section 23a of the act since the tribunal has not found norstated the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City I, Bombay Vs. Jubilee Mills Lt ...
Court: Supreme Court of India
Reported in: AIR1968SC883; [1968]38CompCas348(SC); [1968]68ITR630(SC); [1968]2SCR539
..... appeal dismissed direct taxation substantial interest of public sections 3 1 23a 23a 1 33 66 1 66 2 and 66 5 of ..... company in which public was substantially interested provisions of section 23a would not be applicable to respondent company in appeal apex ..... in which public was not substantially interested for purpose of section 23a third question referred to high court for consideration after remand .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Bombay City I, Bombay Vs. Afco (P) Ltd., Bo ...
Court: Supreme Court of India
Reported in: [1963]Supp(1)SCR766
..... would be unreasonable it is manifest that the order under s 23a 1 would excluding certain procedural conditions be ordinarily made if the ..... by act vii of 1939 enacted a special provision in s 23a investing the income tax officer with power in certain contingencies prescribed ..... companies being companies in respect of which an order under s 23a of the income tax act can be made if the conditions .....
Tag this Judgment! Ask ChatGPTS. Jaswant Singh Vs. Commissioner of Income-tax, Delhi
Court: Delhi
Reported in: [1968]67ITR175(Delhi)
..... assessment or had been under assessed 6 when an order section 23a 1 is made in reality no dividend is distributed amongst the ..... shareholders but because of the legal fiction created by section 23a 1 for the purpose of assessment it would be deemed that ..... only information he had was that he had taken proceedings under section 23a 1 against the company which may result in an order under .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City-i Vs. Gagalbhai Jute Mills P. ...
Court: Mumbai
Reported in: (1979)8CTR(Bom)226; [1980]126ITR191(Bom)
..... the reference direct taxation dividends sections 23a 23a 1 and 23a 3 of income tax act 1922 under section 23a income tax officer ito does ..... that the commissioner had allowed the assessee s application under s 23a 3 for the preceding assessment year for the material year ..... the basis of which the commissioner had granted permission under s 23a 3 such permission had also been sought for the assessment .....
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