Section 40 - Judgment Search Results
Home > Cases Phrase: section 40 Year: 1995 Page 1 of about 356 results (0.209 seconds)Badri and Others Vs. the State
Court: Delhi
Decided on: Nov-24-1995
Reported in: 1996CriLJ1928
..... against conviction order of additional sessions judge for offences charged under sections 302 and 34 of act of 1860 unless there are ..... evidence relating to recoveries is not similar to that contemplated under section 103 cr p c where searches are required to be ..... recorded no material has been brought to support such a suggestion 40 various steps towards investigation had obviously been taken by pw .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Raipur Manufacturing Co.
Court: Gujarat
Decided on: Oct-10-1995
Reported in: (1996)132CTR(Guj)63
..... benefit to the director within the meaning of s 40 c i of the act section 40 c i provides that in the case of any ..... respect of any one person exceeds rs 72 000 per year this section therefore prescribes the ceiling of rs 72 000 for the permissible deduction ..... expenses in computing the remuneration paid to the managing director under s 40 c of the it act in appeal preferred by the revenue the tribunal .....
Tag this Judgment! Ask ChatGPTGeoffrey Manners and Co. Ltd. Vs. Commissioner of Income Tax
Court: Mumbai
Decided on: Dec-14-1995
Reported in: (1996)136CTR(Bom)169; [1996]221ITR695(Bom)
..... year if such payment is not found to be excessive and unreasonable sec 40 c thus lays down two conditions for allowability of deduction in ..... arise 5 we have carefully considered the above submission sec 40 c of the act as it stood at the material time ..... light of the scheme of the act and object of the said section sec 40a is an overriding provision which operates notwithstanding anything to the .....
Tag this Judgment! Ask ChatGPTRajathdri Hotel (P.) Ltd. Vs. Wealth-tax Officer.
Court: Income Tax Appellate Tribunal ITAT Pune
Decided on: Apr-18-1995
Reported in: (1995)54ITD579(Pune.)
..... officer the words wherever located as appearing in sub section 2 of section 40 3 of the finance act 1983 clearly brought in ..... to tax and were enumerated for the purpose in sub section 3 of section 40 of the finance act addanki narayanappa v bhaskara krishnappa ..... all the liabilities of an assessee as against this sub section 3 of section 40 of the finance act 1983 exhaustively enumerates the various .....
Tag this Judgment! Ask ChatGPTPraneet Enviroquips (P.) Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Chandigarh
Decided on: Jan-31-1995
Reported in: (1995)53ITD306(Chd.)
..... the conclusion that since the provisions of both the sections namely section 40a 5 and section 40 a v were substantially similar in the case of ..... of directors who are also employees both the provisions namely section 40 c and section 40a 5 would be attracted and the higher of the ..... allowances referred to in clauses i and ii of sub section c of section 40 shall not exceed rs 72 000 it was submitted that .....
Tag this Judgment! Ask ChatGPTBachhraj Factories Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-11-1995
Reported in: (1996)56ITD225(Mum.)
..... for the sake of convenience sub section 1 of section 40 is reproduced here 40 a notwithstanding anything contained in section 13 of the finance act ..... wealth tax act 1957 it is also evident from sub section 7 of section 40 that these provisions are to be construed as part ..... with respect of the value of assets enumerated in sub section 3 of section 40 of the finance act 1983 it is therefore according .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. P.G. Shanbagh
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Mar-14-1995
Reported in: (1995)54ITD417(Hyd.)
..... to many decisions rendered in the context of applicability of section 40 c iii and or section 40 a v 40a 5 and held that the language of ..... discussed in detail the common thread in all the decisions under sections 40 c iii 40 a v and 40a 5 is that the payment of a ..... that though cash allowances are not perquisites for the purposes of sections 40 c m 40 a v and 40a 5 they would partake the character of .....
Tag this Judgment! Ask ChatGPTJodhan Real Estate Development Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Jaipur
Decided on: Jul-10-1995
Reported in: (1996)56ITD90(JP.)
..... grounds also in the present appeals 17 as per sub section 4 of section 40 of the finance act 1983 the basis for valuation is ..... the proceedings not having reached finality as yet and sub section 4 of section 40 of the finance act 1983 having been rendered redundant we ..... since the amendment was to remove the unintended hardship caused by section 40 of the finance act 1983 it is of a clarificatory nature .....
Tag this Judgment! Ask ChatGPTP. Venkatachalam (Deceased) and ors. Vs. the Special Tribunal for Co-o ...
Court: Chennai
Decided on: Oct-25-1995
Reported in: (1996)2MLJ69
..... to double jeopardy offending his right under article 20 is misconceived and without substance undoubtedly section 40 gives power to the registrar to initiate surcharge proceedings on receipt of audit report under ..... we are informed that an appeal before the government is pending against surcharge order under section 40 we express no opinion thereon we hold that exercise of the power to pass an .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. E.i.D. Parry Limited
Court: Chennai
Decided on: Mar-09-1995
Reported in: [1995]216ITR489(Mad)
..... in short 3 certain mistakes in the computation of disallowances under section 40 c iii are noticed 4 e s a is found to ..... of certain items allowed 3 mistakes in the computation of disallowance under section 40 c iii 4 excessive tax relief on superannuation fund 5 allowance ..... not rs 4 60 505 7 with regard to the disallowance under section 40 c iii the commissioner of income tax appeals held that the .....
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