Section 40 - Judgment Search Results
Home > Cases Phrase: section 40 Year: 1985 Page 1 of about 5,616 results (0.235 seconds)Abdul Rahiman Rowther and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on: Dec-23-1985
Reported in: (1986)LC257Tri(Chennai)
..... a p arumugaswamy v deputy collector of central excise 1981 ecr 86d madras held that section 40 2 will cover all proceedings including departmental proceedings the tribunal has also noted that in ..... proceedings and whether these proceedings are covered by the expression other legal proceedings envisaged in section 40 2 the show cause notice was issued on 22 7 1980 when the amended provisions .....
Tag this Judgment! Ask ChatGPTHallacarry Estate Vs. Agricultural Income-tax Officer
Court: Chennai
Decided on: Mar-08-1985
Reported in: [1985]155ITR411(Mad)
..... the respondent should not treat the petitioner as in default section 40 of the act with the proviso reads as follows recovery of ..... in default provided that when an assessee has presented an appeal under section 31 the agricultural income tax officer may in his discretion treat the ..... specified as payable in a notice of demand under section 30 or an order under section 31 32 or 34 shall be paid in such .....
Tag this Judgment! Ask ChatGPTBalchand Hashmatrai and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-02-1985
Reported in: (1986)53CTR(MP)452; [1986]161ITR121(MP)
..... to him as individual and therefore it has been held that section 40 b was not applicable to payment of such interest to the ..... made by a bigger hindu undivided family cannot be disallowed under section 40 b because the partner of the firm to whom interest ..... the provision has been interpreted by making a subsequent amendment to section 40 b explanation 2 which was inserted by the taxation laws amendment .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. United Supply Agency (P.) Ltd.
Court: Kolkata
Decided on: Jan-24-1985
Reported in: [1985]155ITR262(Cal)
..... will be disallowed if it comes within the mischief of section 40 c under section 40 c the ito has to disallow deduction in respect of ..... commissioner regarding the allowability of the remuneration of the manager under section 40 c of the act however the tribunal referred the question ..... allowed in computing the income of the company the object of section 40 c is to have a check in respect of expenditure .....
Tag this Judgment! Ask ChatGPTArumugham Pillai Vs. A.P. Aruladum Perumal Pillai (Died) and anr.
Court: Chennai
Decided on: Sep-17-1985
Reported in: (1986)1MLJ462
..... district munsif held that court fee has to be paid as per section 40 of the tamil nadu court fees and suits valuation act and that ..... settlement deed and as such no court fee need be paid under section 40 of the tamil nadu court fees and suits valuation act in support ..... but the question is whether it would fall within the ambit of section 40 having read the provision of the act i am unable to say .....
Tag this Judgment! Ask ChatGPTTractor Engineers Ltd. Vs. First Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1985
Reported in: (1986)19ITD369(Mum.)
..... substantial interest in the company and as such provisions of section 40 c i were applicable he accordingly confirmed the disallowance under ..... of person who has substantial interest in the company in section 40 c i according to the assessee no disallowance could be ..... the company assessee company with the result that provisions of section 40 c i would be applicable we therefore reject the submission .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Kanhaya Lal Rameshwar Dass and Co.
Court: Income Tax Appellate Tribunal ITAT Chandigarh
Decided on: Dec-30-1985
Reported in: (1986)16ITD320(Chd.)
..... appeal preferred by the revenue is regarding disallowance of interest under section 40 6 of the income tax act 1961 the act 2 ..... avoidance and tax evasion we consider that the present amendment to section 40 6 through explanations 2 and 3 above referred is to avoid ..... though for different reasons i e by applicability of explanations to section 40 6 which has been held to be procedural and retrospective .....
Tag this Judgment! Ask ChatGPTFirst Income-tax Officer Vs. Mangalore Ganesh Beedi Works
Court: Income Tax Appellate Tribunal ITAT
Decided on: Sep-19-1985
Reported in: (1986)16ITD288(Bang.)
..... the orders of the commissioner appeals deleting the disallowance made under section 40 b of the income tax act 1961 the act in respect ..... there appeared to be a scheme to avoid the application of sections 40 b and 64 and thereby reduced the incidence of tax the ..... even in such a case the provisions of section 40 b cannot be applied disallowance made under section 40 b includes interest paid to the wife .....
Tag this Judgment! Ask ChatGPTi.T.C. Limited Vs. M.K. Chipkar and Others
Court: Mumbai
Decided on: Apr-09-1985
Reported in: 1986(9)ECC385; 1987(10)LC531(Bombay); 1985(22)ELT334(Bom)
..... the ground that refund was not applied for in time under section 40 the company filed a writ petition under article 226 for ..... jurisdiction the fact that no application had been made therefor under section 40 was irrelevant to the point that the excess duty was ..... other provisions of law and since no such provision other than section 40 which disentitled the appellant company to the refund having been .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. A.V. Joshi and Sons
Court: Kolkata
Decided on: Feb-05-1985
Reported in: [1986]158ITR71(Cal)
..... have come from the partners the prohibition of section 40 b would apply the language of section 40 b is clear and enacts an absolute ..... income tax officer assessing the firm cannot ignore the provisions of section 40 b the assessment year involved is 1961 62 the income ..... loans came from the partners and therefore disallowed the interest under section 40 b 6 under the provisions of the act a registered .....
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