Section 4 - Judgment Search Results

Commissioner of Income-tax, Bombay City Vs. Arjan Khimji and Co.

Court: Mumbai

Reported in: (1979)9CTR(Bom)263; [1980]121ITR421(Bom); [1979]1TAXMAN550(Bom)

..... shall pay the costs of the revenue direct taxation hedging contract sections 5 10 and 43 5 of income tax act 1961 whether net ..... before the tribunal copies of certain documents which are enumerated in para 4 of the statement of case were placed in the paper book it ..... loss sustained in the ready delivery transactions of cotton which was rs 4 14 525 so long as the method adopted by the tribunal is .....

Robinson Vs. City of Birmingham.

Court: US Supreme Court

..... under oath to the facts upon which he bases such accusation section 4 if such recorder or magistrate determines from said affidavit or ..... authorizes the issuance of warrants to seize allegedly obscene material provides section 1 the following words and terms shall when used in ..... artistic political or scientific value page 436 u s 932 934 section 2 search warrants for the seizures as evidence of motion .....

Basudeo Nirmal Vs. the Assam Board of Revenue and ors.

Court: Guwahati

..... act no 21 of 1972 items nos 28 d and 67 were amended as below section 4 in the schedule to the principal act 6 for item no 28 d the following .....

Josekutty Lukose Vs. the State of Kerala

Court: Kerala

Reported in: [1978]42STC238(Ker)

..... of section 14 shall on conviction by a magistrate ..... a declaration under the proviso to sub section 3 of section 5 fails without reasonable excuse to ..... make use of the goods for the declared purpose or e carries on business as a dealer without furnishing the security demanded under sub section 4 .....

Additional Commissioner of Income-tax Vs. Smt. V. Kanakammal

Court: Chennai

Reported in: [1979]118ITR94(Mad)

..... furnished inaccurate particulars of such income for the purposes of clause c of this sub section 4 as evident from the facts that we have narrated the income assessed was in excess ..... hereinafter in this explanation referred to as the correct income as assessed under section 143 or section 144 or section 147 reduced by the expenditure incurred bona fide by him for the purpose .....

Travancore Titanium Products Ltd. Vs. Commissioner of Income-tax

Court: Kerala

Reported in: [1978]114ITR626(Ker)

..... the amount borrowed 3 the statutory provisions may usefully be seen section 4 of the companies profits surtax act 1964 reads 4 charge of tax subject to the provisions contained in this act ..... the statutory deduction at the rate or rates specified in the third schedule 4 the statutory deduction defined in section 2 clause 8 of the act reads as follows statutory deduction means .....

Surjidevi Kunjilal Jaipuria Charitable Trust Vs. Commissioner of Incom ...

Court: Allahabad

Reported in: [1978]114ITR685(All)

..... assessment year 1961 62 the question arose whether this trust was entitled to exemption under section 4 3 i of the income tax act it appears that before the tribunal learned counsel ..... madras high court in b muniappa gounder v commissioner of income tax 1976 102itr787 mad 4 we therefore return the reference unanswered with a direction that the tribunal shall proceed to .....

Commissioner of Income-tax Vs. Upper Doab Sugar Mills Ltd.

Court: Allahabad

Reported in: [1979]118ITR735(All)

..... held to be an allowable deduction on the income tax side 10 section 4 of the c p s t act 1964 charges tax on ..... exceed the statutory deduction at the rates specified in the third schedule section 2 8 of the act defines statutory deduction the first schedule ..... profits without previous approval of the iac they should be deducted 4 the aac repelled the submission he held that since the expenditure .....

Dhup Singh and ors. Vs. Rattan and ors.

Court: Supreme Court of India

Reported in: AIR1978SC506; (1978)2SCC398; 1978(10)LC195(SC)

..... death of the party but this was subject to the provisions of sections 4 and 5 of the indian limitation act in other words an ..... time could be entertained after condoning the delay in accordance with section 5 tae appellants had made out a case that they were ..... application under rule 13 providing for the condonation of the delay under section 5 of the limitation act nonetheless the power of this court .....

Trac Industries and Components Ltd. Vs. the State of Tamil Nadu

Court: Chennai

Reported in: [1979]43STC120(Mad)

..... liability cannot be enforced against the petitioner company in view of section 4 of the tamil nadu relief undertaking special provisions act 1969 tamil ..... is seen that the notification issued by the state government under section 4 of the tamil nadu relief undertaking special provisions act 1969 in ..... for the years 1968 69 to 1970 71 were made under section 16 of the act and the turnover of sales of all .....